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 construction activities denied - denial is only for the road which extends beyond the plant area and upto the main public road - the demand for extended period cannot be sustained. - AT
CENVAT credit on construction activities denied - denial is only for the road which extends beyond the plant area and upto the main public road - the demand for extended period cannot be sustained. - AT
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