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...
Validity of second show cause notice - Withdrawal of First SCN thereafter - Issuance of SCN u/s 28(4) read with Section 124 of the Customs Act, 1962 - Challenging on the ground of same cause of action and during pendency of the proceedings pursuant to the first show-cause notice - Writ petition dismissed - HC
Validity of second show cause notice - Withdrawal of First SCN thereafter - Issuance of SCN u/s 28(4) read with Section 124 of the Customs Act, 1962 - Challenging on the ground of same cause of action and during pendency of the proceedings pursuant to the first show-cause notice - Writ petition dismissed - HC
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