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...
Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form No. 69/70, the OL is directed to issue individual notices of dividend in Form No. 138 in the name of one preferential creditor and 43 unsecured creditors, dispensing with publication of notice of dividend in newspapers
Declaration of Dividend - company in liquidation - Since the unsecured creditors have filed individual claims and their claims were adjudicated issuing respective Form No. 69/70, the OL is directed to issue individual notices of dividend in Form No. 138 in the name of one preferential creditor and 43 unsecured creditors, dispensing with publication of notice of dividend in newspapers
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