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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Denial of exemption u/s.10A/10B in respect of provisions no longer required written back - disallowance made with regard to provision is to be considered as part of business profit for the purpose of determining deduction u/s.10A/10B of the Act. - AT
Denial of exemption u/s.10A/10B in respect of provisions no longer required written back - disallowance made with regard to provision is to be considered as part of business profit for the purpose of determining deduction u/s.10A/10B of the Act. - AT
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