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...
Estimation of sales and net profit - filing return u/s 44AD - AO estimated the actual sales of ₹ 86 lacs instead of ₹ 19 lacs - when no books of accounts are maintained by the assessee and return is filed under section 44AD of the Act, we are not in a position to sustain the order estimating the sales which has no basis at all. - AT
Estimation of sales and net profit - filing return u/s 44AD - AO estimated the actual sales of ₹ 86 lacs instead of ₹ 19 lacs - when no books of accounts are maintained by the assessee and return is filed under section 44AD of the Act, we are not in a position to sustain the order estimating the sales which has no basis at all. - AT
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