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...
Scope of working partner within the meaning of Explanation 4 to Section 40(b)? - the assessee is not a partner of the firm - He is only representing the actual partner. Accordingly, AO was justified in holding that the assessee cannot be considered as working partner - AT
Scope of working partner within the meaning of Explanation 4 to Section 40(b)? - the assessee is not a partner of the firm - He is only representing the actual partner. Accordingly, AO was justified in holding that the assessee cannot be considered as working partner - AT
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