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...
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Classification of service - Activity of chartering of its Aircraft and is charging the customers for the same on hourly basis referred to as flying hours - The services in question are held to be ‘Supply of Tangible Goods Services’. However Show Cause Notice is held as time barred. Entire demand gets hit by limitation. - AT
Classification of service - Activity of chartering of its Aircraft and is charging the customers for the same on hourly basis referred to as flying hours - The services in question are held to be ‘Supply of Tangible Goods Services’. However Show Cause Notice is held as time barred. Entire demand gets hit by limitation. - AT
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