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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Penalty u/s. 271(1)(c) - assessment u/s 153A - the incorrect claim did not get noticed either by the assessee or by the AO and its correction at the time of filing of return u/s 153A would not lead to imposition of penalty u/s 271(1)(c)- AT
Penalty u/s. 271(1)(c) - assessment u/s 153A - the incorrect claim did not get noticed either by the assessee or by the AO and its correction at the time of filing of return u/s 153A would not lead to imposition of penalty u/s 271(1)(c)- AT
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