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...
Deletion made u/s 92CA(3) of the Act – Determination of ALP – When the CIT (A) as well as the Tribunal have accepted the reliability and authenticity of the organisation and its publication of rate list, objection of the TPO must be overruled - HC
Deletion made u/s 92CA(3) of the Act – Determination of ALP – When the CIT (A) as well as the Tribunal have accepted the reliability and authenticity of the organisation and its publication of rate list, objection of the TPO must be overruled - HC
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