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...
The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for precautions when issuing summons. The Court directed GST officers to adhere to guidelines from the Commissioner (GST-Investigation) and CBIC when summoning individuals u/s 70 of the GST Act, concluding the proceedings.
The High Court addressed the issue of violation of Right to Privacy and Human Rights in the context of guidelines for issuing summons. It emphasized the need for precautions when issuing summons. The Court directed GST officers to adhere to guidelines from the Commissioner (GST-Investigation) and CBIC when summoning individuals u/s 70 of the GST Act, concluding the proceedings.
Note: It is a system-generated summary and is for quick reference only.