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1. Matters to be included in Board’s report - information related to cost records and one more item included - Rule 8 of the Companies (Accounts) Rules, 2014

2. Valuation- inter-connected undertaking - related parties or not - applicability of doctrine of mutuality of interest - The fact that Appellant 1 and Appellant 2 were not...

3. Companies (cost records and audit) Amendment Rules, 2018

4. Companies (cost records and audit) Amendment Rules, 2017 - Notification

5. Cost Accounting Records and Cost Audit – clarifications regarding applicability and compliance requirements. - Cir. No. 68/2011 Dated: November 30, 2011

6. Cost Accounting Records and Cost Audit – clarifications about coverage of certain sectors thereunder. - Cir. No. 67/2011 Dated: November 30, 2011

7. Deduction of interest expenditure of INR u/s 36(1)(iii) - the Assessee has undertaken only one redevelopment project. It is not disputed that interest cost is directly...

8. Computation of book profit u/s. 115JB of the Act by excluding prior period item - difference in net profit/loss taken by the assessee and the AO on account of provision...

9. Valuation - includability or otherwise of the value of the free-of- cost components - Normally, the cost price of a product would take into account the purchase cost of...

10. Valuation of goods (spare parts) - related party transaction or not - post importation expenses - Since the Department were dealing with legal issues which involved...

11. Seeking direction to RP to disclose item wise insolvency resolution process costs - The Appellant asked Resolution Professional to disclose item wise insolvency...

12. Master circular on Cost Accountlna Records and Cost Audit. - Cir. No. Master Circular No. 2/2011 Dated: November 11, 2011

13. Valuation - special packing used for ‘physician samples - costs must be computed of the sample including the special packaging cost for computing assessable value - this...

14. Valuation of goods - confectionary items - related party transaction - The cost of ITC in so far as it relates to provision of mould on discounted rate to the appellant...

15. Addition on account of long term capital gains - indexed cost of acquisition - Claim of assessee that in financial year 1994- 95, the assessee has gifted certain portion...