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...
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Valuation - petroleum products - Import Parity Price agreed between one OMC and another based on MoU reached between them, can be considered as transaction value for assessment purpose in terms of Section 4 of the Central Excise Act, 1944
Valuation - petroleum products - Import Parity Price agreed between one OMC and another based on MoU reached between them, can be considered as transaction value for assessment purpose in terms of Section 4 of the Central Excise Act, 1944
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