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...
Once it is clear that the supplies made by the appellant are in the nature of deemed exports, they would be entitled to the benefit of entitlement to the cash refund of the cenvat credit amount lying unutilized in their said account. - AT
Once it is clear that the supplies made by the appellant are in the nature of deemed exports, they would be entitled to the benefit of entitlement to the cash refund of the cenvat credit amount lying unutilized in their said account. - AT
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