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...
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Clubbing of income - Rent received by the assessee whereas service charges received by wife and daughter of the assessee in relation to same property - There is no reason to assess the income received by the assessee‘s wife and daughter-in-law in the hands of assessee. - AT
Clubbing of income - Rent received by the assessee whereas service charges received by wife and daughter of the assessee in relation to same property - There is no reason to assess the income received by the assessee‘s wife and daughter-in-law in the hands of assessee. - AT
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