Preliminary-expense amortisation and MAT exempt-income adjustments prevailed, while trademark costs and managerial remuneration require fresh verifica...
Export valuation requires contemporaneous evidence; unrelated invoices cannot prove overvaluation, and dual penalties on firm and partner are impermis...
Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Business Support Services - bonafide belief - the demand has been raised for the period immediately after the category of business support service was introduced into the statute books. Consequently, the Revenue is not justified in raising the demand by invoking the suppression clause u/s 73 - AT
Business Support Services - bonafide belief - the demand has been raised for the period immediately after the category of business support service was introduced into the statute books. Consequently, the Revenue is not justified in raising the demand by invoking the suppression clause u/s 73 - AT
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