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...
Deduction u/s 80P – it cannot be said that the Assessee society was not carrying on banking business as it was accepting deposits from the persons who have no voting right - assessee is not entitled for deduction u/s. 80P of the Act on any reasoning - AT
Deduction u/s 80P – it cannot be said that the Assessee society was not carrying on banking business as it was accepting deposits from the persons who have no voting right - assessee is not entitled for deduction u/s. 80P of the Act on any reasoning - AT
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