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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Direction to IT department to examine source of fund - petitioner made a complaint with the Income Tax Authorities - the assessment for the relevant period are already over as well as the stipulated period during which the assessments could be reopened has also expired - petition is highly belated and no direction can be granted
Direction to IT department to examine source of fund - petitioner made a complaint with the Income Tax Authorities - the assessment for the relevant period are already over as well as the stipulated period during which the assessments could be reopened has also expired - petition is highly belated and no direction can be granted
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