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...
Valuation - commercial coaching services - non-monetary consideration - amount of concession in the name of scholarship given by the appellant to its various students is not liable to be included in the assessable value
Valuation - commercial coaching services - non-monetary consideration - amount of concession in the name of scholarship given by the appellant to its various students is not liable to be included in the assessable value
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