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...
It is well settled legal proposition that the registration proceedings u/s 12A r.w.s. 12AA are not to be confused with the assessment proceedings wherein the provisions of section 11, 12 and 13 are applicable - AT
It is well settled legal proposition that the registration proceedings u/s 12A r.w.s. 12AA are not to be confused with the assessment proceedings wherein the provisions of section 11, 12 and 13 are applicable - AT
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