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...
Constitutionality of section 174 of KGST Act and 101st Constitutional Amendment - power to enact section 174 of KGST Act - Indeed concurrency yields to the Doctrine of repugnancy, but simultaneous legislative power does not - Constitutional validity upheld.
Constitutionality of section 174 of KGST Act and 101st Constitutional Amendment - power to enact section 174 of KGST Act - Indeed concurrency yields to the Doctrine of repugnancy, but simultaneous legislative power does not - Constitutional validity upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
