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...
Refund claim - mere admission of an appeal would not by itself lead to the stay of the order being appealed against before this Court, it only indicates that the issue raised in the appeal requires consideration and does not denying the benefits available to the respondents by virtue of the impugned order of the Tribunal - no stay for refund
Refund claim - mere admission of an appeal would not by itself lead to the stay of the order being appealed against before this Court, it only indicates that the issue raised in the appeal requires consideration and does not denying the benefits available to the respondents by virtue of the impugned order of the Tribunal - no stay for refund
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