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...
Levy of tax - imparting training in graphic animation - obligation not to share the services provided by the appellant with any other person - service of the appellant clearly covered under the “Franchise Service”, hence the same is taxable - AT
Levy of tax - imparting training in graphic animation - obligation not to share the services provided by the appellant with any other person - service of the appellant clearly covered under the “Franchise Service”, hence the same is taxable - AT
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