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...
Whether the expenses incurred on advertisement and publicity incurred wholly for the benefit of the assessee or it benefited the principal who was an associated enterprise - deduction allowed - HC
Whether the expenses incurred on advertisement and publicity incurred wholly for the benefit of the assessee or it benefited the principal who was an associated enterprise - deduction allowed - HC
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