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...
Rate of tax - Low cost houses up to a carpet area of 60 Square meters per house in an affordable housing project - Notification no-where restricts the benefit to a ‘Developer’ only. - the benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 - AAR
Rate of tax - Low cost houses up to a carpet area of 60 Square meters per house in an affordable housing project - Notification no-where restricts the benefit to a ‘Developer’ only. - the benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 - AAR
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