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...
Revision of Assessment order - It cannot be claimed that the period of limitation would not apply in respect of cases where an order had been passed remitting the matter back to the authority concerned for considering it afresh. - HC
Revision of Assessment order - It cannot be claimed that the period of limitation would not apply in respect of cases where an order had been passed remitting the matter back to the authority concerned for considering it afresh. - HC
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