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...
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The High Court addressed a challenge to three separate orders, alleging a breach of natural justice principles. The petitioner responded to discrepancies during inspection by providing necessary documents. The assessment orders were deemed questionable, and the petitioner was directed to pay specified amounts within a timeframe. The assessing officer was instructed to allow a personal hearing and issue fresh assessment orders within two months. The impugned assessment order was quashed with conditions, and the petition was disposed of.
The High Court addressed a challenge to three separate orders, alleging a breach of natural justice principles. The petitioner responded to discrepancies during inspection by providing necessary documents. The assessment orders were deemed questionable, and the petitioner was directed to pay specified amounts within a timeframe. The assessing officer was instructed to allow a personal hearing and issue fresh assessment orders within two months. The impugned assessment order was quashed with conditions, and the petition was disposed of.
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