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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Impleadment application allowed without prior notice to appellant, who was sought to be impleaded, as court has exclusive prerogative to determine necessity of party's impleadment for effective adjudication. Appellant's contention regarding lack of prior notice rejected, as impleadment is court's discretion. Appeal dismissed for lacking merits.
Impleadment application allowed without prior notice to appellant, who was sought to be impleaded, as court has exclusive prerogative to determine necessity of party's impleadment for effective adjudication. Appellant's contention regarding lack of prior notice rejected, as impleadment is court's discretion. Appeal dismissed for lacking merits.
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