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...
Collection of amount in the name of service tax - Amount received from several purchasers of flats - during the relevant period, there was no clarity regarding law of service tax - appellants had taken such indemnity letters - demand set aside - AT
Collection of amount in the name of service tax - Amount received from several purchasers of flats - during the relevant period, there was no clarity regarding law of service tax - appellants had taken such indemnity letters - demand set aside - AT
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