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...
Disallowance of job charges paid - sufficient evidences have been filed by the assessee before the revenue authorities for substantiating the claim of the assessee especially on the expenditure in dispute and the TDS deducted which has not been disputed by the revenue authorities, hence, the addition in dispute has wrongly been made - additions deleted - AT
Disallowance of job charges paid - sufficient evidences have been filed by the assessee before the revenue authorities for substantiating the claim of the assessee especially on the expenditure in dispute and the TDS deducted which has not been disputed by the revenue authorities, hence, the addition in dispute has wrongly been made - additions deleted - AT
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