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 goods - plastic tanks - tank is a specialised attachment and shape and it clearly shows that it is used for spraying the material in the agricultural field - cannot be classified as storage plastic tanks - tanks are classifiable under heading 8424.00 - AT
Classification of goods - plastic tanks - tank is a specialised attachment and shape and it clearly shows that it is used for spraying the material in the agricultural field - cannot be classified as storage plastic tanks - tanks are classifiable under heading 8424.00 - AT
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