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...
Alignment of the time limit for furnishing the form for accumulation of income and tax audit report - Trust or institution under the first regime or second regime has to furnish Form 10A/9A as the case may be 2 months prior to due date of filing ROI.
Alignment of the time limit for furnishing the form for accumulation of income and tax audit report - Trust or institution under the first regime or second regime has to furnish Form 10A/9A as the case may be 2 months prior to due date of filing ROI.
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