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...
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Exemption u/s 11 - advancing of loan to another trust registered u/s 12A should be treated as application of income towards the objects of the trust and did not violate either Section 13(1)(c) or 13(2)(g)
Exemption u/s 11 - advancing of loan to another trust registered u/s 12A should be treated as application of income towards the objects of the trust and did not violate either Section 13(1)(c) or 13(2)(g)
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