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...
Distribution expenses disallowed - assessee is distributor of a mobile service provider - once the AO himself has failed to verify the entries, there is no reason to disallow the distribution expenses. - HC
Distribution expenses disallowed - assessee is distributor of a mobile service provider - once the AO himself has failed to verify the entries, there is no reason to disallow the distribution expenses. - HC
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