Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
MRP based valuation of imported goods - import of automobile parts, components and accessories - there was no provision in the Customs Tariff Act enabling the proper officer of customs to determine RSP in a case where the importer did not declare RSP - stay granted - AT
MRP based valuation of imported goods - import of automobile parts, components and accessories - there was no provision in the Customs Tariff Act enabling the proper officer of customs to determine RSP in a case where the importer did not declare RSP - stay granted - AT
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