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 - Cenvat credit has been availed with inordinate delay - it does not mean that if the credit is not taken within one year it is not entitled to take credit. - AT
Cenvat credit - Cenvat credit has been availed with inordinate delay - it does not mean that if the credit is not taken within one year it is not entitled to take credit. - AT
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