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...
Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the beneficiary of an advance license - since the benefit of exemption in fact existed at that point of time, exemption to be allowed subject to verification.
Denial of facility of exemption from payment of customs levy for the goods imported solely for the purpose of fulfilling export obligations - The petitioner is the beneficiary of an advance license - since the benefit of exemption in fact existed at that point of time, exemption to be allowed subject to verification.
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