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...
Nature of land sold - distance from the limits of municipality - agricultural land - ITAT manifestly erred in remanding the matter to the Assessing Authority instead of recording the finding with regard to the distance of the land itself, which is contrary to the directions of the Hon’ble High Court - Matter restored before ITAT - HC
Nature of land sold - distance from the limits of municipality - agricultural land - ITAT manifestly erred in remanding the matter to the Assessing Authority instead of recording the finding with regard to the distance of the land itself, which is contrary to the directions of the Hon’ble High Court - Matter restored before ITAT - HC
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