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...
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Entitlement to the benefit u/s 10B - the profit as per the tax audit report for the entire business activity is 6.14%, when the profit from actual manufacturing activity was 20.70%. - Adoption of turnover method to allocate profit cannot in the present facts be said to be perverse, in any manner. - HC
Entitlement to the benefit u/s 10B - the profit as per the tax audit report for the entire business activity is 6.14%, when the profit from actual manufacturing activity was 20.70%. - Adoption of turnover method to allocate profit cannot in the present facts be said to be perverse, in any manner. - HC
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