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...
Clandestine removal - Ingots - demands of duty made on account of alleged production based on the number of heats and alleged clandestine removal based on parallel invoices - There is no evidence of any variation of the capacity of the furnace during that period. There are sufficient reason to trust the private records maintained by the appellant itself and hold that the demand on this count is reasonable and needs to be upheld. - AT
Clandestine removal - Ingots - demands of duty made on account of alleged production based on the number of heats and alleged clandestine removal based on parallel invoices - There is no evidence of any variation of the capacity of the furnace during that period. There are sufficient reason to trust the private records maintained by the appellant itself and hold that the demand on this count is reasonable and needs to be upheld. - AT
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