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...
Registration u/s 12A – Interpretation and Scope of section 24(iv) of Delhi Sikh Gurudwara Act, 1971 – such trust was ultra vires the Committee’s powers and beyond its statutory mandate - denial of exemption u/s 12A by DIT(E) restored - HC
Registration u/s 12A – Interpretation and Scope of section 24(iv) of Delhi Sikh Gurudwara Act, 1971 – such trust was ultra vires the Committee’s powers and beyond its statutory mandate - denial of exemption u/s 12A by DIT(E) restored - HC
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