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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Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining part of the period - AT
Denial of area based exemption - if the exemption is extended to one unit, the change in its ownership would not jeopardize the admissibility of exemption for remaining part of the period - AT
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