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...
Non service of notice under Section 143(2) - proviso to Section 292BB would not apply where the Assessee has raised the objection before the completion of the assessment. - HC
Non service of notice under Section 143(2) - proviso to Section 292BB would not apply where the Assessee has raised the objection before the completion of the assessment. - HC
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