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...
Anti Dumping Duty - Sunset review - imports of Ductile Iron Pipes from China - The impugned Final Finding recorded in the Notification cannot be said to be strictly as per Rule 23 as there is non-advertance to the material placed on record and there is non-compliance with the principle of natural justice as no requisite information was made available and the conclusions are not supported by the material on record - matter remanded and direct to extend the ADD
Anti Dumping Duty - Sunset review - imports of Ductile Iron Pipes from China - The impugned Final Finding recorded in the Notification cannot be said to be strictly as per Rule 23 as there is non-advertance to the material placed on record and there is non-compliance with the principle of natural justice as no requisite information was made available and the conclusions are not supported by the material on record - matter remanded and direct to extend the ADD
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