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...
Classification of taxable services - When 99% of the commission is towards underwriting services, remaining 1% commission will not determine the essential nature of commission service - said services of underwriting cannot be taxed under Banking and Financial Services - AT
Classification of taxable services - When 99% of the commission is towards underwriting services, remaining 1% commission will not determine the essential nature of commission service - said services of underwriting cannot be taxed under Banking and Financial Services - AT
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