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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Levy of penalty - misdeclaration of goods - Equipment Type Approval (ETA) certificates have been found to be fake - mens-rea is not required - appellant are liable to penalty u/s 112 (a) (ii) of the Customs Act, 1962
Levy of penalty - misdeclaration of goods - Equipment Type Approval (ETA) certificates have been found to be fake - mens-rea is not required - appellant are liable to penalty u/s 112 (a) (ii) of the Customs Act, 1962
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