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...
Refund of unutilized CENVAT credit - Matter remanded back for quantification of the amount for refund on the basis of Chartered Accountant's certificate to be produced by the party in terms of the Board's Circular - AT
Refund of unutilized CENVAT credit - Matter remanded back for quantification of the amount for refund on the basis of Chartered Accountant's certificate to be produced by the party in terms of the Board's Circular - AT
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