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...
Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held No - it is not understood why the department had been insistent on separate written protest for each payment against the said services which were not liable for payment of service tax. - AT
Refund of service tax - period of limitation - whether protest is required to submitted at every time of making payment of service tax - Held No - it is not understood why the department had been insistent on separate written protest for each payment against the said services which were not liable for payment of service tax. - AT
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