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...
Deduction u/s 80IB – Housing project in slum areas - Notification after 5 years with a condition of time limit - Such a time limit can defeat the basic purpose of the proviso for which it was enacted - AT
Deduction u/s 80IB – Housing project in slum areas - Notification after 5 years with a condition of time limit - Such a time limit can defeat the basic purpose of the proviso for which it was enacted - AT
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