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...
Validity of assessment - section 292BB of the Act is not applicable to the present case and omission on the part of AO to issue notice u/s 143(2) of the Act within prescribed time limit is not a procedural irregularity and the same is not curable - AT
Validity of assessment - section 292BB of the Act is not applicable to the present case and omission on the part of AO to issue notice u/s 143(2) of the Act within prescribed time limit is not a procedural irregularity and the same is not curable - AT
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