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...
Denial of refund claim - preferential rate of country of origin - once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes final and the appellant did not contest or file appeal against the assessment order, refund not allowed - AT
Denial of refund claim - preferential rate of country of origin - once Bill of Entry assessed and duty paid and appellants cleared the goods the assessment becomes final and the appellant did not contest or file appeal against the assessment order, refund not allowed - AT
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