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...
Commission to foreign agent - Volcker Committee report - unethical payment of commission to agent in Iraq - Section 40(a)(i) shall not be applicable in the given case since there is no liability on the appellant to deduct TDS - AT
Commission to foreign agent - Volcker Committee report - unethical payment of commission to agent in Iraq - Section 40(a)(i) shall not be applicable in the given case since there is no liability on the appellant to deduct TDS - AT
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