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...
Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the amended definition of manufacture u/s 2(f)(iii) of the CE Act, w.e.f. 01.03.2003, the activity undertaken by the assessee would amount to manufacture - duty payable on the clearance of paper napkin, paper towel, etc.
Process amounting to manufacture - cutting of jumbo roll into small sizes and then packs the same as paper napkins and facial tissues in the unit containers - the amended definition of manufacture u/s 2(f)(iii) of the CE Act, w.e.f. 01.03.2003, the activity undertaken by the assessee would amount to manufacture - duty payable on the clearance of paper napkin, paper towel, etc.
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