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...
Re computation of income - first sett-off the carry forward speculative losses against the speculative profit and then set-off the business losses - beneficial circulars issued by the CBDT are binding on the income tax authorities - HC
Re computation of income - first sett-off the carry forward speculative losses against the speculative profit and then set-off the business losses - beneficial circulars issued by the CBDT are binding on the income tax authorities - HC
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