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...
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Condonation of delay - appeals have been filed late by almost 12 years and the reason is stated to be that the assessee was not keeping up good health, was in severe depression due to various issues and the lenders were asking for money. - delay cannot be condoned - AT
Condonation of delay - appeals have been filed late by almost 12 years and the reason is stated to be that the assessee was not keeping up good health, was in severe depression due to various issues and the lenders were asking for money. - delay cannot be condoned - AT
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