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...
Allowability of accumulation u/s 11(2) of the income assessed u/s 11(3)(c) - the benefit of accumulation shall be available only to the “income derived from the property” and not to “deemed income”, since the income assessed u/s 11(3) cannot be considered to be an income derived from the property, same is not be eligible to accumulate
Allowability of accumulation u/s 11(2) of the income assessed u/s 11(3)(c) - the benefit of accumulation shall be available only to the “income derived from the property” and not to “deemed income”, since the income assessed u/s 11(3) cannot be considered to be an income derived from the property, same is not be eligible to accumulate
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