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...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Nature of income from ‘Dilli Haat.’ - income of ₹ 1.82 crore earned by the assessee from use of craft stalls on 15 days basis is ‘Business income’ and has been erroneously considered by the authorities below as ‘Income from house property’. - AT
Nature of income from ‘Dilli Haat.’ - income of ₹ 1.82 crore earned by the assessee from use of craft stalls on 15 days basis is ‘Business income’ and has been erroneously considered by the authorities below as ‘Income from house property’. - AT
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