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...
Revision u/s 263 - assessee failed to demonstrate as to how the notice under section 263 was under the influence of auditors’ objection. The ld.Commissioner has recorded his individual satisfaction before taking action against the assessee - AT
Revision u/s 263 - assessee failed to demonstrate as to how the notice under section 263 was under the influence of auditors’ objection. The ld.Commissioner has recorded his individual satisfaction before taking action against the assessee - AT
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