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...
Entitlement to deduction under section 80IB(10) - once it cannot be held that the project was completed within the prescribed period, the assessee is not entitled for deduction u/s 80IB(10) - AT
Entitlement to deduction under section 80IB(10) - once it cannot be held that the project was completed within the prescribed period, the assessee is not entitled for deduction u/s 80IB(10) - AT
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