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...
Interest demand - Delay in payment of duty - Liability to pay interest would accrue, even in the case of provisional assessment where the short payment of duty was made good before the final assessment order was issued - AT
Interest demand - Delay in payment of duty - Liability to pay interest would accrue, even in the case of provisional assessment where the short payment of duty was made good before the final assessment order was issued - AT
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