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...
Deductions u/s 80-IBA - writ of Mandamus to direct the Respondent to extend the time period for completion of construction projects from five years to seven year under section 80-IBA(2) (b) - We find the present petition is grossly lacking in sufficient pleadings as would be required from making out a case of discrimination as claimed by the Petitioner. The petition lacks all material particulars required to be stated in the pleadings, to draw some parity or similarity between members of the Petitioner and persons stated to be covered by the provisions of section 80-IAC of the Act. - HC
Deductions u/s 80-IBA - writ of Mandamus to direct the Respondent to extend the time period for completion of construction projects from five years to seven year under section 80-IBA(2) (b) - We find the present petition is grossly lacking in sufficient pleadings as would be required from making out a case of discrimination as claimed by the Petitioner. The petition lacks all material particulars required to be stated in the pleadings, to draw some parity or similarity between members of the Petitioner and persons stated to be covered by the provisions of section 80-IAC of the Act. - HC
Note: It is a system-generated summary and is for quick reference only.