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...
Penalty for mis-declaration of goods - import of CRT picture tubes 14“ CRT picture tubes - there was absolutely no reason for mentioning the words “data graphic display tubes colour with phosphor dot Screen pitch smaller than 0.4 mm“ in the bill of entry - AT
Penalty for mis-declaration of goods - import of CRT picture tubes 14“ CRT picture tubes - there was absolutely no reason for mentioning the words “data graphic display tubes colour with phosphor dot Screen pitch smaller than 0.4 mm“ in the bill of entry - AT
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