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...
Liability of Interest - reversal of credit before utilization - As per the amended Rule 14 w.e.f. 01.03.2015, the interest is chargeable for the act of wrong availment of credit only when the assessee wrongly availed and utilized the cenvat credit
Liability of Interest - reversal of credit before utilization - As per the amended Rule 14 w.e.f. 01.03.2015, the interest is chargeable for the act of wrong availment of credit only when the assessee wrongly availed and utilized the cenvat credit
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