Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Income recognition - AS-9 - under mercantile system accrual of income is relevant - the fact that bills were not raised is irrelevant - value of services recognized for the purpose of levy of service tax is not relevant in the context of computation of total income for the purpose of levy of income tax
Income recognition - AS-9 - under mercantile system accrual of income is relevant - the fact that bills were not raised is irrelevant - value of services recognized for the purpose of levy of service tax is not relevant in the context of computation of total income for the purpose of levy of income tax
Note: It is a system-generated summary and is for quick reference only.