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...
Merely because intimation u/s 143(1) was issued to the assessee after issue of notice u/s 143(2), it cannot be said that an assessment order framed by the AO u/s 143(3) on a date after the date of such intimation is bad in law- AT
Merely because intimation u/s 143(1) was issued to the assessee after issue of notice u/s 143(2), it cannot be said that an assessment order framed by the AO u/s 143(3) on a date after the date of such intimation is bad in law- AT
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