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...
In a search assessment, additions for unaccounted advances and cash receipts were upheld on the basis of composite appellate orders and concurrent findings of fact drawn from seized material. The High Court held that the Commissioner (Appeals) and the Tribunal had considered the entire record across the relevant years, and the Tribunal's lack of separate elaborate reasoning for one year did not, by itself, justify remand. Because the dispute turned on appreciation of evidence and factual conclusions, no substantial question of law arose under Section 260A, and the appeal was dismissed.
In a search assessment, additions for unaccounted advances and cash receipts were upheld on the basis of composite appellate orders and concurrent findings of fact drawn from seized material. The High Court held that the Commissioner (Appeals) and the Tribunal had considered the entire record across the relevant years, and the Tribunal's lack of separate elaborate reasoning for one year did not, by itself, justify remand. Because the dispute turned on appreciation of evidence and factual conclusions, no substantial question of law arose under Section 260A, and the appeal was dismissed.
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