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...
Rejection of books of accounts - Without pinpointing any defect much less any material defect in the books of account of the assessee regularly maintained, provision of Section 145(3) cannot be invoked - AT
Rejection of books of accounts - Without pinpointing any defect much less any material defect in the books of account of the assessee regularly maintained, provision of Section 145(3) cannot be invoked - AT
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