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...
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Disallowance u/s.40(a) - interest partake the character of the compensation. - there was no justification for disallowing amount of the compensation claimed by the assessee on the reason for non-deduction of the tax.... - AT
Disallowance u/s.40(a) - interest partake the character of the compensation. - there was no justification for disallowing amount of the compensation claimed by the assessee on the reason for non-deduction of the tax.... - AT
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