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...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
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The High Court held that cash incentives accrue to the assessee on the date when the application for claim is submitted to the Competent Authority, and not from the date of actual receipt or disbursement of the incentive. This view aligns with the court's earlier decision in a similar case. The reference was decided in favor of the assessee and against the Revenue authorities regarding the timing of accrual recognition for cash incentives.
The High Court held that cash incentives accrue to the assessee on the date when the application for claim is submitted to the Competent Authority, and not from the date of actual receipt or disbursement of the incentive. This view aligns with the court's earlier decision in a similar case. The reference was decided in favor of the assessee and against the Revenue authorities regarding the timing of accrual recognition for cash incentives.
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