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 Service Tax - where the services of the CA's were rendered and invoices were issued before 01.04.2012, but the payment was received after the said date, the rate of tax will be 10% and not 12% - HC
Rate of Service Tax - where the services of the CA's were rendered and invoices were issued before 01.04.2012, but the payment was received after the said date, the rate of tax will be 10% and not 12% - HC
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