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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Rejection of grant of certificate for registration u/s 10(23C)(vi) – Merely because some profit arises from its activity will not mean that the predominant object of the activity is to earn profit and that it is not an educational activity - HC
Rejection of grant of certificate for registration u/s 10(23C)(vi) – Merely because some profit arises from its activity will not mean that the predominant object of the activity is to earn profit and that it is not an educational activity - HC
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