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...
Deficit in the yield at 9.1% to 9.5% - AO could not have made additions on the basis of estimates without rejecting book results or without finding out any fault with the books of account. - HC
Deficit in the yield at 9.1% to 9.5% - AO could not have made additions on the basis of estimates without rejecting book results or without finding out any fault with the books of account. - HC
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