This explains when investment values must be written down under AS 13 and Ind AS, and why recognising impairment is essential for accurate financial ...
The Tribunal remanded the case after finding that the adjudicating authority failed to examine exemption eligibility and supporting documents, directing fresh consideration of service tax ...
The Tribunal held that an appeal cannot be dismissed solely on limitation without examining reasons for delay. The matter was remanded to decide condonation first, reinforcing natural justice ...
ITAT restored the case to the Assessing Officer to examine jurisdictional defects, evidence, and applicability of section 115BBE. Technical dismissal by the appellate authority was set ...
Hospitals and medical NGOs must disclose all foreign grants, equipment, and medicines under FCRA; non-compliance can lead to frozen funds or registration ...
The Tribunal ruled that sanction granted by merely stating as per annexure reflects no independent application of mind. Such mechanical approval violates statutory requirements. Consequently, the ...
The Bombay High Court held that delays caused by genuine technical glitches do not invalidate SVLDRS benefits, distinguishing cases of financial ...
The reassessment was framed ex-parte after notices were served on a wrong email address. ITAT Delhi ruled that effective hearing is a sine qua non under the law, and proceedings based on faulty ...
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