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...
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Revision u/s 263 - AO failed to apply his mind to the case in all perspective in terms of conditions contemplated in provisions u/s. 54F - He accepted the claim of assessee in the absence of any inquiry - Revision order sustained.
Revision u/s 263 - AO failed to apply his mind to the case in all perspective in terms of conditions contemplated in provisions u/s. 54F - He accepted the claim of assessee in the absence of any inquiry - Revision order sustained.
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