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...
Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete are two different products and the said Notification No.4/97-CE extends the exemption benefit only for ‘Concrete Mix’ and the said exemption would not be available for Ready Mix Concrete.
Ready Mix Concrete (RMC) and concrete mix (CM) - manufacturing at site - whether CM and RMC are one and the same thing? - HELD No - Concrete Mix and Ready Mix Concrete are two different products and the said Notification No.4/97-CE extends the exemption benefit only for ‘Concrete Mix’ and the said exemption would not be available for Ready Mix Concrete.
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