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...
Rate of Interest - appellants have challenged the order of Commissioner stating that interest should be charged from them @ 15% instead of 24% - Commissioner has given the benefit of reduced interest rate from 13.05.2002, which is much prior to the date of issue of this circular - Demand confirmed.
Rate of Interest - appellants have challenged the order of Commissioner stating that interest should be charged from them @ 15% instead of 24% - Commissioner has given the benefit of reduced interest rate from 13.05.2002, which is much prior to the date of issue of this circular - Demand confirmed.
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