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...
Waiver of pre deposit - Classification of import - bituminous coal or steam coal - Held that:- First, this bench on in the case of Mohit Minerals Pvt. Ltd, has taken a view that once the issue has been referred to a Larger Bench, as a convention of waiver of pre-deposit of amount involved needs to be allowed and secondly, the bench presided over by the Hon'ble President of CES - AT
Waiver of pre deposit - Classification of import - bituminous coal or steam coal - Held that:- First, this bench on in the case of Mohit Minerals Pvt. Ltd, has taken a view that once the issue has been referred to a Larger Bench, as a convention of waiver of pre-deposit of amount involved needs to be allowed and secondly, the bench presided over by the Hon'ble President of CES - AT
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