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...
Payment of rent and claim of deduction against rent received - rent paid by the assessee can by no stretch of imagination be considered as expenditure incurred for earning the rent from subletting income..... - AT
Payment of rent and claim of deduction against rent received - rent paid by the assessee can by no stretch of imagination be considered as expenditure incurred for earning the rent from subletting income..... - AT
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