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...
Taxability of transfer fee receipts – it cannot be said that the appellant society violated the model bye laws in the previous year relevant to AY 2004-05 by not adopting the new model bye laws - not taxable on the ground of Principles of mutuality - AT
Taxability of transfer fee receipts – it cannot be said that the appellant society violated the model bye laws in the previous year relevant to AY 2004-05 by not adopting the new model bye laws - not taxable on the ground of Principles of mutuality - AT
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