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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Reopening of assessment u/s 147 - Assessing Officer acted on the satisfaction of the Deputy Collector of Income Tax (Investigation) - AO would have to examine the information received in the context of the facts on record. - Thus, hit by the proviso to section 147
Reopening of assessment u/s 147 - Assessing Officer acted on the satisfaction of the Deputy Collector of Income Tax (Investigation) - AO would have to examine the information received in the context of the facts on record. - Thus, hit by the proviso to section 147
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