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...
Refund claim governed by unjust enrichment principles under Customs Act, 1962. Documentary evidence insufficient to rebut statutory presumption of passing on duty incidence. Flaws in orders: Non-consideration of assessee's evidence, improper recovery direction without following due process, misapplication of Supreme Court decision on different context. Certificate attesting transfer to receivables sufficient to negate unjust enrichment. Original authority's order restored, appellate order set aside for lack of validity.
Refund claim governed by unjust enrichment principles under Customs Act, 1962. Documentary evidence insufficient to rebut statutory presumption of passing on duty incidence. Flaws in orders: Non-consideration of assessee's evidence, improper recovery direction without following due process, misapplication of Supreme Court decision on different context. Certificate attesting transfer to receivables sufficient to negate unjust enrichment. Original authority's order restored, appellate order set aside for lack of validity.
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