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...
Central Processing of Income Tax Returns - HC issues direction relating to rectification u/s 154 - adjustment of tax due with refund - interest on refund u/s 244A - Non filing or wrong filing of TDS returns by the deductor with regard to Tax Credit - HC
Central Processing of Income Tax Returns - HC issues direction relating to rectification u/s 154 - adjustment of tax due with refund - interest on refund u/s 244A - Non filing or wrong filing of TDS returns by the deductor with regard to Tax Credit - HC
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