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...
It was the duty of the tribunal as a last fact finding authority to have considered the backdrop in which the refund claim was made - The failure of the Tribunal to perform this duty and mandated by law itself is a substantial question - matter remanded back - HC
It was the duty of the tribunal as a last fact finding authority to have considered the backdrop in which the refund claim was made - The failure of the Tribunal to perform this duty and mandated by law itself is a substantial question - matter remanded back - HC
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