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...
Conversion of an adjudication order under the penalty provision to the regular adjudication provision was contested on whether requisite documentary evidence supported claimed input tax credit (ITC). The court found the adjudicating authority had recorded absence of tax invoices and returns and specific findings of deliberate availing of ineligible ITC amounting to fraud, misstatement or suppression; a prior, different-year case was distinguishable because documents had been produced there. In consequence, conversion to the regular provision was refused for want of supporting records and the writ petition failed.
Conversion of an adjudication order under the penalty provision to the regular adjudication provision was contested on whether requisite documentary evidence supported claimed input tax credit (ITC). The court found the adjudicating authority had recorded absence of tax invoices and returns and specific findings of deliberate availing of ineligible ITC amounting to fraud, misstatement or suppression; a prior, different-year case was distinguishable because documents had been produced there. In consequence, conversion to the regular provision was refused for want of supporting records and the writ petition failed.
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