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...
Self adjustment of excess duty paid with short duty paid - Price variation clause - the appellant has gone ahead and adjusted the excess duty paid with the short paid duty which is not permissible in law - AT
Self adjustment of excess duty paid with short duty paid - Price variation clause - the appellant has gone ahead and adjusted the excess duty paid with the short paid duty which is not permissible in law - AT
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