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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Power of Remand - The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the Commissioner (Appeals) to exercise the power of adjudicating authority in the matter of assessment of service tax liability of the appellant.
Power of Remand - The order passed by the Commissioner (Appeals) remanding back the matter for fresh adjudication is set aside and the case is remanded back to the Commissioner (Appeals) to exercise the power of adjudicating authority in the matter of assessment of service tax liability of the appellant.
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