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...
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Export of prohibited goods - Red sanders in lieu of plastic pipes - Appellant found to be involved in the illegal activity on the basis of statements of various persons involved as well as its confessionary statement - liable for confiscation and penalty under Section 114(i) and 114AA - AT
Export of prohibited goods - Red sanders in lieu of plastic pipes - Appellant found to be involved in the illegal activity on the basis of statements of various persons involved as well as its confessionary statement - liable for confiscation and penalty under Section 114(i) and 114AA - AT
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