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...
On-money received in business of real estate development carried out - allegation that higher rate having been agreed to be paid, as compared to the contracted rate - The basis for holding that the assesseesse received on money clearly did not apply to maximum properties sold. The said facts and circumstances lead to the inescabable conclusion that the basis therefore was ill conceived. - AT
On-money received in business of real estate development carried out - allegation that higher rate having been agreed to be paid, as compared to the contracted rate - The basis for holding that the assesseesse received on money clearly did not apply to maximum properties sold. The said facts and circumstances lead to the inescabable conclusion that the basis therefore was ill conceived. - AT
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