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...
Cenvat credit on input services used in trading activity availed - the suppression of fact involved only in the first show cause notice - But no such allegation can sustain towards all the subsequent show cause notices - AT
Cenvat credit on input services used in trading activity availed - the suppression of fact involved only in the first show cause notice - But no such allegation can sustain towards all the subsequent show cause notices - AT
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