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...
Validity of rejecting original ‘H’ declaration forms after completion of the assessment order - there are force in the submission of learned counsel for petitioner that having regard to the lockdown imposed by the Central Government, he was operating from his Chennai office and not at Guntur office. At any rate, having regard to the submission of the petitioner that he is ready to produce forms ‘F’& ‘H’ to the satisfaction of the authorities, we deem it fit to grant an opportunity by following principles of natural justice. - HC
Validity of rejecting original ‘H’ declaration forms after completion of the assessment order - there are force in the submission of learned counsel for petitioner that having regard to the lockdown imposed by the Central Government, he was operating from his Chennai office and not at Guntur office. At any rate, having regard to the submission of the petitioner that he is ready to produce forms ‘F’& ‘H’ to the satisfaction of the authorities, we deem it fit to grant an opportunity by following principles of natural justice. - HC
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