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...
Approval of Resolution plan under I&B Code - Operational Creditor has been paid Nil as against 27.83% to the Financial Creditor - distribution as made between the FC and the OC is arbitrary and discriminatory and in contravention of Section 30(2)(b) of the ‘I&B Code’ - directed to modify the plan with same treatment to OC
Approval of Resolution plan under I&B Code - Operational Creditor has been paid Nil as against 27.83% to the Financial Creditor - distribution as made between the FC and the OC is arbitrary and discriminatory and in contravention of Section 30(2)(b) of the ‘I&B Code’ - directed to modify the plan with same treatment to OC
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