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...
Higher rate of depreciation - machinery is put on hire in the business - the assessee has not shown any hire charges in respect of heavy earth moving machineries used by the assessee in its business of the contract of road building. - The assessee has not hired heavy earth moving machinery in the business of the assessee. - assessee is not entitled to the higher rate of depreciation in respect of said plant and machinery - AT
Higher rate of depreciation - machinery is put on hire in the business - the assessee has not shown any hire charges in respect of heavy earth moving machineries used by the assessee in its business of the contract of road building. - The assessee has not hired heavy earth moving machinery in the business of the assessee. - assessee is not entitled to the higher rate of depreciation in respect of said plant and machinery - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4796
Join Channel
TaxTMI 
