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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Refund of unutilized CENVAT credit - export of services - advisory services in respect of investments identified by overseas client and advise it with respect of investment opportunities in the companies - The activities rendered by the appellant would come within the purview of “MBCS” and the appellant is entitled for the refund benefit - AT
Refund of unutilized CENVAT credit - export of services - advisory services in respect of investments identified by overseas client and advise it with respect of investment opportunities in the companies - The activities rendered by the appellant would come within the purview of “MBCS” and the appellant is entitled for the refund benefit - AT
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