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...
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Goodwill - loss making company - AO was not justified in deducting 10% towards the estimated value on goodwill from the total purchase consideration for the purpose of grant of depreciation allowance to the assessee .... - HC
Goodwill - loss making company - AO was not justified in deducting 10% towards the estimated value on goodwill from the total purchase consideration for the purpose of grant of depreciation allowance to the assessee .... - HC
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