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...
Commission paid to foreign based agents - there has been a bonafide mistake on the part of the appellant to treat the taxable services as exempted services - penalty u/s 78 cannot be imposed - AT
Commission paid to foreign based agents - there has been a bonafide mistake on the part of the appellant to treat the taxable services as exempted services - penalty u/s 78 cannot be imposed - AT
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