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1. Disallowance of contingency expenses claimed by the assessee. The Assessing Officer (AO) disallowed the contingency expenses despite acknowledging that the total cost...

2. 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

3. 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...

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

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

6. Valuation by DVO - addition based on estimated cost disregarding actual cost as per books - applicability of section 142A before amendment - non-rejection of books - AO...

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

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

9. 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...

10. 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...

11. 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...

12. Capital gains computation - cost of acquisition relates back to date of transfer through will/family settlement to beneficiary. Determination of indexed cost of...

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

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

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