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...
Cancellation of registration u/s 12A of the Act – Activity charitable or not – Holding of seminars cannot be termed a commercial or business activity, as the trust was established for the specific purpose - AT
Cancellation of registration u/s 12A of the Act – Activity charitable or not – Holding of seminars cannot be termed a commercial or business activity, as the trust was established for the specific purpose - AT
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