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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Licensors have only made available the data acquired by them and available with them but are not making available any technology available for use of such data by the assessee herein - No TDS liability - AT
Licensors have only made available the data acquired by them and available with them but are not making available any technology available for use of such data by the assessee herein - No TDS liability - AT
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