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...
Professional and other misconduct - submission of forged and fabricated income-tax returns - though membership was cancelled but represented as a member of ICAI - removal extended to 5 years as against 2 years as suggested by ICAI - HC
Professional and other misconduct - submission of forged and fabricated income-tax returns - though membership was cancelled but represented as a member of ICAI - removal extended to 5 years as against 2 years as suggested by ICAI - HC
Note: It is a system-generated summary and is for quick reference only.
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