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...
Classification of service - catering service or credit card operations - Agreement with IRCTC for rendering services - Such association did not prima facie transform the services received by the petitioner from IRCTC into catering service - Stay granted - AT
Classification of service - catering service or credit card operations - Agreement with IRCTC for rendering services - Such association did not prima facie transform the services received by the petitioner from IRCTC into catering service - Stay granted - AT
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