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...
Renting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - It is not possible to sustain the finding recorded by the Principal Commissioner that ‘renting of immovable property’ service had been rendered by the Appellant to the film distributors. - AT
Renting of immovable property service - Appellant is providing service to the film Distributors by way of renting its theatre for screening the films - It is not possible to sustain the finding recorded by the Principal Commissioner that ‘renting of immovable property’ service had been rendered by the Appellant to the film distributors. - AT
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