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...
Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - seeking direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST - The petitioner's contention that their application should be considered under the 2018 policy, as it was submitted before the amendment to the policy in 2019. - The High Cdourt observed that there were no restrictions regarding the length of the vehicle or the date of purchase under the 2018 policy. - The court found that the petitioner's application should have been considered under the 2018 policy, and the subsequent amendment to the policy did not affect the validity of their application.
Declination to accept the recommendation made by the Chief Commissioner of Persons with Disabilities by his order dated 06.04.2023 - seeking direction to the respondents to grant GST Concession Certificate to the petitioner so that petitioner can avail concessional rate of GST - The petitioner's contention that their application should be considered under the 2018 policy, as it was submitted before the amendment to the policy in 2019. - The High Cdourt observed that there were no restrictions regarding the length of the vehicle or the date of purchase under the 2018 policy. - The court found that the petitioner's application should have been considered under the 2018 policy, and the subsequent amendment to the policy did not affect the validity of their application.
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