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...
Claim of setoff of unabsorbed depreciation carried forward from earlier year - Assessing officer directed to allow the claim of setoff of unabsorbed depreciation carried forward from earlier year against the income from short term capital gains. - AT
Claim of setoff of unabsorbed depreciation carried forward from earlier year - Assessing officer directed to allow the claim of setoff of unabsorbed depreciation carried forward from earlier year against the income from short term capital gains. - AT
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