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...
Treating the agreement for sale of land as sales - transfer of immovable property was considered to have taken place upon conveyancing and not the date of agreement of sale. - AT
Treating the agreement for sale of land as sales - transfer of immovable property was considered to have taken place upon conveyancing and not the date of agreement of sale. - AT
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