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...
Levy of penalty u/s 271(1)(c) - there was no specific charges as relates to concealment of income or furnishing of inaccurate particulars of income - There is separate provision for penalty in search cases given u/s 271AAB which was totally ignored by the Assessing Officer - Penalty deleted.
Levy of penalty u/s 271(1)(c) - there was no specific charges as relates to concealment of income or furnishing of inaccurate particulars of income - There is separate provision for penalty in search cases given u/s 271AAB which was totally ignored by the Assessing Officer - Penalty deleted.
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