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...
Inclusion of cost of materials for the purpose of levy of service tax - value of materials was shown separately in the invoices - appellant has fulfilled the conditions required to be fulfilled for availing the benefit of Notification No.12/2003-ST - AT
Inclusion of cost of materials for the purpose of levy of service tax - value of materials was shown separately in the invoices - appellant has fulfilled the conditions required to be fulfilled for availing the benefit of Notification No.12/2003-ST - AT
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