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...
Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this Cess will come into force with effect from 1.3.2016. - The effective rates of the Infrastructure Cess prescribed vide notification No. 1/2016-Infrastructure Cess dated 1st March, 2016
Infrastructure Cess - An Infrastructure Cess, as a duty of excise, imposed on motor vehicles falling under heading 8703. - By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this Cess will come into force with effect from 1.3.2016. - The effective rates of the Infrastructure Cess prescribed vide notification No. 1/2016-Infrastructure Cess dated 1st March, 2016
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