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...
CENVAT Credit - appellate authority committed a serious error firstly in holding that the storage tank is an immovable property and secondly on the ground that it cannot be bought and sold in the market, the criteria which is totally unwarranted under the circumstances. - HC
CENVAT Credit - appellate authority committed a serious error firstly in holding that the storage tank is an immovable property and secondly on the ground that it cannot be bought and sold in the market, the criteria which is totally unwarranted under the circumstances. - HC
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