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...
As appeal against the order of Commissioner (Appeals) is pending before the Tribunal, the adjudicating authority dared to pass the impugned order. - This shows that the officers of the department have no respect for the orders passed by the Tribunal and they are following their own law which results in unnecessary litigation before Tribunal - AT
As appeal against the order of Commissioner (Appeals) is pending before the Tribunal, the adjudicating authority dared to pass the impugned order. - This shows that the officers of the department have no respect for the orders passed by the Tribunal and they are following their own law which results in unnecessary litigation before Tribunal - AT
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