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...
Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as per the syllabus / curriculum prescribed by the Universities or Institutes like ICAI, ICSI etc. - the applicant is not covered under the definition of “educational institution” - Liable to GST - AAR
Exemption from GST - education programme and training offered by the applicant - The applicant is not approved / recognised to conduct coaching/ training of students as per the syllabus / curriculum prescribed by the Universities or Institutes like ICAI, ICSI etc. - the applicant is not covered under the definition of “educational institution” - Liable to GST - AAR
Note: It is a system-generated summary and is for quick reference only.
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