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...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Reassessment action initiated against company dissolved after NCLT approved Resolution Plan held invalid; not a case where NCLT moved for recall of approval order or Resolution Plan challenged; view in M Tech Developers, Sree Metaliks, and Rishi Ganga Power Corporation prevails, leading to conclusion that reassessment action unsustainable; assessee appeal allowed.
Reassessment action initiated against company dissolved after NCLT approved Resolution Plan held invalid; not a case where NCLT moved for recall of approval order or Resolution Plan challenged; view in M Tech Developers, Sree Metaliks, and Rishi Ganga Power Corporation prevails, leading to conclusion that reassessment action unsustainable; assessee appeal allowed.
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