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...
SSI Exemption - assignment to use the brand name - The mere fact that a different view is possible on the same set of facts cannot be a ground to exercise power under that provision - exemption cannot be denied - HC
SSI Exemption - assignment to use the brand name - The mere fact that a different view is possible on the same set of facts cannot be a ground to exercise power under that provision - exemption cannot be denied - HC
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