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...
MODVAT credit - iron and steel products - welding items - the word ‘include’ in the definition of inputs cannot be given a restrictive approach. The items shown in the table would fall under the category of capital goods or inputs - AT
MODVAT credit - iron and steel products - welding items - the word ‘include’ in the definition of inputs cannot be given a restrictive approach. The items shown in the table would fall under the category of capital goods or inputs - AT
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