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...
Dishonor of cheque u/s 138 - validity of statutory demand notice - The legal notice is not confined to the cheque amount. The respondents have not specifically asked for the payment of cheque amount within the stipulated period within the mandate of section 138 of NI Act. The cheque amount is not separately mentioned and identifiable from entire outstanding amount - Impugned order and proceedings quashed. - HC
Dishonor of cheque u/s 138 - validity of statutory demand notice - The legal notice is not confined to the cheque amount. The respondents have not specifically asked for the payment of cheque amount within the stipulated period within the mandate of section 138 of NI Act. The cheque amount is not separately mentioned and identifiable from entire outstanding amount - Impugned order and proceedings quashed. - HC
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