Charitable sports promotion: sponsorship receipts alone did not defeat registration where funds supported tournaments and player development activitie...
Overdue associated-enterprise receivables: debt-free status defeated notional-interest adjustment, while employee stock-option costs qualified as busi...
Retrospective assessment-limitation amendments validate final orders while contemporaneous segment data governs transfer-pricing comparability and tol...
Transfer pricing adjustments must track international transactions, while unsupported AMP adjustments and unsuitable manufacturing comparables require...
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Cenvat credit - The rock bolts being used as fixtures in mining process are entitled for credit as they are covered by specific description of 'fixtures' under Rule 2(a)(A)(iv) of Cenvat Credit Rules, 2004 - credit allowed - AT
Cenvat credit - The rock bolts being used as fixtures in mining process are entitled for credit as they are covered by specific description of 'fixtures' under Rule 2(a)(A)(iv) of Cenvat Credit Rules, 2004 - credit allowed - AT
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