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...
Composite Supply/ Mixed Supply - UPS supplied with external storage battery - naturally bundled goods - The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) it cannot be considered as a composite supply or a naturally bundled supply. - Order of AAR confirmed by the Appellate AAR
Composite Supply/ Mixed Supply - UPS supplied with external storage battery - naturally bundled goods - The storage battery has multiple uses and can be put to different uses and when supplied separately with static converter (UPS) it cannot be considered as a composite supply or a naturally bundled supply. - Order of AAR confirmed by the Appellate AAR
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