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...
Scope of service tax inquiry proceedings - Issue of summons and notices does not mean that the authorities have formed any opinion or decided that show cause notice has to be issued. The queries raised have to be answered and depending upon the explanation given, the authorities would decide whether or not to proceed. - HC
Scope of service tax inquiry proceedings - Issue of summons and notices does not mean that the authorities have formed any opinion or decided that show cause notice has to be issued. The queries raised have to be answered and depending upon the explanation given, the authorities would decide whether or not to proceed. - HC
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