Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
Withdrawal approval granted u/s 10(23C)(vi) - Loose papers don’t establish that the activities of assessee society are not genuine and are not carried out in accordance with the objects and thus the same cannot form the basis for withdrawal of exemption. - AT
Withdrawal approval granted u/s 10(23C)(vi) - Loose papers don’t establish that the activities of assessee society are not genuine and are not carried out in accordance with the objects and thus the same cannot form the basis for withdrawal of exemption. - AT
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