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...
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Import of old dore bars with impurity - claim of benefit of concessional rate of customs duty - The words "in accordance" requires a literal interpretation and should not be confused with the use of words "along with goods". Both of them would give different meanings. - HC
Import of old dore bars with impurity - claim of benefit of concessional rate of customs duty - The words "in accordance" requires a literal interpretation and should not be confused with the use of words "along with goods". Both of them would give different meanings. - HC
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