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...
Duty paid by the assessee in advance under protest - assessee has incurred expenditure is only a duty payment. - assessee satisfied both the statutory provisions of Sections 37 and 43B - cannot be disallowed the same as in the nature of loan and advance - HC
Duty paid by the assessee in advance under protest - assessee has incurred expenditure is only a duty payment. - assessee satisfied both the statutory provisions of Sections 37 and 43B - cannot be disallowed the same as in the nature of loan and advance - HC
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