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...
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Year in which income to be taxed - rate of tax remained the same in the present assessment year and subsequent assessment year - the dispute raised by the Revenue is entirely academic or at best may have a minor tax effect - SC
Year in which income to be taxed - rate of tax remained the same in the present assessment year and subsequent assessment year - the dispute raised by the Revenue is entirely academic or at best may have a minor tax effect - SC
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