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...
Explanation of the source of investment - there being no income of the company at the relevant period when unaccounted investment was made, the same has to be assessed in the hands of the assessee - HC
Explanation of the source of investment - there being no income of the company at the relevant period when unaccounted investment was made, the same has to be assessed in the hands of the assessee - HC
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