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...
Procurement of inputs free of duty for use in manufacturing of export goods - The only condition in the notification is that appellant has to produce proof of export of the final product. - the goods have been cleared to EOU and appellants have produced proof of export through EOU - demand set aside - AT
Procurement of inputs free of duty for use in manufacturing of export goods - The only condition in the notification is that appellant has to produce proof of export of the final product. - the goods have been cleared to EOU and appellants have produced proof of export through EOU - demand set aside - AT
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