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...
Filing of appeal before the tribunal - Reviewing committee of two commissioners - one officer who is in-charge of both the Commissionerates - defect if any is procedural and an irregularity and not illegality.
Filing of appeal before the tribunal - Reviewing committee of two commissioners - one officer who is in-charge of both the Commissionerates - defect if any is procedural and an irregularity and not illegality.
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