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...
Application of section 40(a)(ia) - payment made without TDS - the payee has declared the income in his ITR - penalty can be levied on assessee but no disallowance of the expenditure can be made u/s.40(a)(ia) - AT
Application of section 40(a)(ia) - payment made without TDS - the payee has declared the income in his ITR - penalty can be levied on assessee but no disallowance of the expenditure can be made u/s.40(a)(ia) - AT
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