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...
Deduction of tax from salary arrears appropriated for transfer to pension corpus set up under pension regulations. Constitutionality of Explanation to Section 17(2)(ii)(c) of Income Tax Act 1961 and relevant circulars challenged. High Court held the issue identical to previous case, extended liberty to petitioners to make requests for determination of tax deduction rate. Interim injunction to continue till specified date or disposal of representations. For house rent allowance arising from bipartite settlement, same direction applied as the legal position is identical.
Deduction of tax from salary arrears appropriated for transfer to pension corpus set up under pension regulations. Constitutionality of Explanation to Section 17(2)(ii)(c) of Income Tax Act 1961 and relevant circulars challenged. High Court held the issue identical to previous case, extended liberty to petitioners to make requests for determination of tax deduction rate. Interim injunction to continue till specified date or disposal of representations. For house rent allowance arising from bipartite settlement, same direction applied as the legal position is identical.
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