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...
Extension of time limit for filing of TRAN-I statutory form - carry forward of unutilized Credit of duty - The request of the petitioners to extend the time prescribed under Rule 117 cannot be denied
Extension of time limit for filing of TRAN-I statutory form - carry forward of unutilized Credit of duty - The request of the petitioners to extend the time prescribed under Rule 117 cannot be denied
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