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...
Non-compete fees paid - the three products of the company has advantage for seven years and the 4th product has advantage for fourteen years - payment is in the nature of capital expenditure - AT
Non-compete fees paid - the three products of the company has advantage for seven years and the 4th product has advantage for fourteen years - payment is in the nature of capital expenditure - AT
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