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...
Classification of Precipitated Chalk - whether classifiable and chargeable to duty @ 16% under chapter 28 (Inorganic Chemicals) or under Chapter 25 (Mineral Products) attracting nil rate of duty? - Demand set aside on the ground of period of limitation.
Classification of Precipitated Chalk - whether classifiable and chargeable to duty @ 16% under chapter 28 (Inorganic Chemicals) or under Chapter 25 (Mineral Products) attracting nil rate of duty? - Demand set aside on the ground of period of limitation.
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