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...
Validity of assessment order u/s 74 - The order passed based on a report from the Irrigation and Waterways Directorate, Govt. of West Bengal, regarding the disclosure of turnover of outward taxable supply during a specific tax period. - The High Court noted that the failure to provide the report to the petitioner violated principles of natural justice, as the petitioner was not given the opportunity to respond to the content of the report that formed the basis of the adjudication. - Matter restored back.
Validity of assessment order u/s 74 - The order passed based on a report from the Irrigation and Waterways Directorate, Govt. of West Bengal, regarding the disclosure of turnover of outward taxable supply during a specific tax period. - The High Court noted that the failure to provide the report to the petitioner violated principles of natural justice, as the petitioner was not given the opportunity to respond to the content of the report that formed the basis of the adjudication. - Matter restored back.
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