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...
Cargo Handling service - clubbing all the activities undertaken by the appellant under ‘Cargo Handling Service’ and levying service tax under the said category cannot be sustained in law. - AT
Cargo Handling service - clubbing all the activities undertaken by the appellant under ‘Cargo Handling Service’ and levying service tax under the said category cannot be sustained in law. - AT
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