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...
Adverse remarks against the officer of VAT department acting as AO - There was no necessity of stretching the matter too far and passing further orders for imposition of costs and for departmental actions with other comments regarding competence of the appellant to discharge quasi-judicial functions. - Having said that, we deem it appropriate to close this matter with annulment of strictures and observations against the appellant in both the impugned orders - SC
Adverse remarks against the officer of VAT department acting as AO - There was no necessity of stretching the matter too far and passing further orders for imposition of costs and for departmental actions with other comments regarding competence of the appellant to discharge quasi-judicial functions. - Having said that, we deem it appropriate to close this matter with annulment of strictures and observations against the appellant in both the impugned orders - SC
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