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...
Omission of certain redundant provisions of the Act - Certain sections which were already become redundant earlier, amendment now has been made to remove those irrelevant sections.
Omission of certain redundant provisions of the Act - Certain sections which were already become redundant earlier, amendment now has been made to remove those irrelevant sections.
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