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...
Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under Section 108 of Customs Act 1962 - The High court held that, considering the circumstances, it is not inclined to entertain the writ petition at that stage. - The petitioner's request for writs directing non-arrest and expeditious disposal of the inquiry is not granted, emphasizing that the respondent authorities must proceed in accordance with the law.
Maintainability of the writ petition - availability of alternative remedy - Direction to respondents to not to arrest the petitioner against the summons issued under Section 108 of Customs Act 1962 - The High court held that, considering the circumstances, it is not inclined to entertain the writ petition at that stage. - The petitioner's request for writs directing non-arrest and expeditious disposal of the inquiry is not granted, emphasizing that the respondent authorities must proceed in accordance with the law.
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