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...
Provision for Warranty claim - assessee was following the mercantile system of accounting - adjustment is made in future fore excessive provision - claim of deduction allowed. - AT
Provision for Warranty claim - assessee was following the mercantile system of accounting - adjustment is made in future fore excessive provision - claim of deduction allowed. - AT
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