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...
Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and address of the healthcare personnel, to whom the conference or travel expenses have been reimbursed. - These expenditure falls under prohibited activity and therefore, expenses incurred thereon have been validly disallowed - AT
Disallowance of expenses on account of organizing conference and seminars for the doctors and healthcare professionals - the assessee has not supplied any name and address of the healthcare personnel, to whom the conference or travel expenses have been reimbursed. - These expenditure falls under prohibited activity and therefore, expenses incurred thereon have been validly disallowed - AT
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