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...
Levy of penalty - The service tax collected if not deposited with the government automatically leads to an inference that there was an intention on the part of the appellant to evade the tax - benefit of Section 73(3) not available - penalty confirmed - AT
Levy of penalty - The service tax collected if not deposited with the government automatically leads to an inference that there was an intention on the part of the appellant to evade the tax - benefit of Section 73(3) not available - penalty confirmed - AT
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