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...
Imposition of Redemption Fine and Penalty disproportionately - Valuation of imported goods - Taking note of the fact that as per the impugned order itself if it is a case of undervaluation, undervaluation is only of Rs. 86,541/-. Redemption filed of Rs. 20 Lakhs needs to be reduced consequently - the same is reduced to Rs. 50,000/-. - AT
Imposition of Redemption Fine and Penalty disproportionately - Valuation of imported goods - Taking note of the fact that as per the impugned order itself if it is a case of undervaluation, undervaluation is only of Rs. 86,541/-. Redemption filed of Rs. 20 Lakhs needs to be reduced consequently - the same is reduced to Rs. 50,000/-. - AT
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