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1. Revenue recognition - Acceptability of correct method of accounting as per accounting standard and revised guidance note - As stated earlier the Accounting standards and...

2. Expenditure u/s 37 - As per the guidance note of ICAI on accounting for real estate transactions as revised in the year 2012, selling overheads and indirect cost...

3. Claim of deduction - lease equalization charge - After referring to the Guidance Note on Accounting for Leases, revised in the year 1995, Supreme Court held that method...

4. Capital gain computation - cost of acquisition of the immovable property - The deduction on account of cost of acquisition is to be allowed with reference to the...

5. Rejection of books of accounts - recognition of income - Development of housing project - assessee has not followed percentage completion method as per the Guidance Note...

6. Rejection of books of accounts - GP addition/estimation - Non maintenance of records of quantitative details renders the accounts of assessee incomplete. Preparation of...

7. GST implementation - Guidance Note for Importers and Exporters

8. ICAI guidance notes on XBRL certification.

9. Capital gain computation - cost of acquisition as well as cost of construction - AO has not even attempted to verify the correctness of the cost of land and construction...

10. Failure to get its cost accounting records to be audited by a Cost Auditor - Since complaint was filed on 30.05.2017, complaint is well within time. The date of filing...

11. Determination of cost of construction account at CPWD rate - AO directed to allow the rate difference of 15% and supervision charges to the extent of 10% in cost of...

12. The Cost Accounting Records (Electricity Industry) Rules, 2011 - Ntf. No. G.S.R. 871 (E) Dated: December 7, 2011

13. The Cost Accounting Records (Petroleum Industry) Rules, 2011 - Ntf. No. G.S.R. 870 (E) Dated: December 7, 2011

14. The Cost Accounting Records (Fertilizer Industry) Rules, 2011 - Ntf. No. G.S.R. 873 (E) Dated: December 7, 2011

15. Input Tax Credit - GST paid on goods purchased for the purpose of construction & maintenance of Warehouse - no ITC of GST paid on goods purchased for the purpose of...