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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Validity of assessment order - assessee requested to summon books of accounts and invoices from the dealers and suppliers - the illegality committed in this behalf is that no order on the request of the petitioner is made and then the very valuable opportunity is denied to prove the case of the petitioner - order passed u/s 25 of KVAT Act is unsustainable as violative of principles of natural justice - remanded for fresh decision
Validity of assessment order - assessee requested to summon books of accounts and invoices from the dealers and suppliers - the illegality committed in this behalf is that no order on the request of the petitioner is made and then the very valuable opportunity is denied to prove the case of the petitioner - order passed u/s 25 of KVAT Act is unsustainable as violative of principles of natural justice - remanded for fresh decision
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