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...
Two SCN on the same issue for overlapping period - A Writ Court need not interfere when the view taken is plausible - There is no lack of jurisdiction in issuing any of the two show-cause notices
Two SCN on the same issue for overlapping period - A Writ Court need not interfere when the view taken is plausible - There is no lack of jurisdiction in issuing any of the two show-cause notices
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