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...
Breach of provisions under Section 4 of Competition Act, 2002 - Once the AAI held not to be in a dominant position, there would be no question of going further into the breach or otherwise of Section 4 of the Act. - AT
Breach of provisions under Section 4 of Competition Act, 2002 - Once the AAI held not to be in a dominant position, there would be no question of going further into the breach or otherwise of Section 4 of the Act. - AT
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