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...
HC dismissed petition challenging Income Tax Department's inquiry into alleged illegal cash transactions. Petitioner failed to establish violation of fundamental or statutory rights, with dispute primarily rooted in matrimonial conflict between petitioner and respondent. Court determined case involved complex factual disputes beyond Income Tax Department's jurisdiction and unsuitable for adjudication under Article 226. Complaint lacked statutory basis under Income Tax Act, 1961, with no formal regulatory mechanism invoked. Absence of legal framework for complaint submission rendered claims of rights violation non-existent. Court found no merit in arguments regarding department's non-response to complaint given its non-statutory nature.
HC dismissed petition challenging Income Tax Department's inquiry into alleged illegal cash transactions. Petitioner failed to establish violation of fundamental or statutory rights, with dispute primarily rooted in matrimonial conflict between petitioner and respondent. Court determined case involved complex factual disputes beyond Income Tax Department's jurisdiction and unsuitable for adjudication under Article 226. Complaint lacked statutory basis under Income Tax Act, 1961, with no formal regulatory mechanism invoked. Absence of legal framework for complaint submission rendered claims of rights violation non-existent. Court found no merit in arguments regarding department's non-response to complaint given its non-statutory nature.
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