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...
High Court directed petitioner to file an appeal under the Finance Act, 1994 within fifteen days and ordered that if the appeal is filed within that period the appellate authority shall not raise limitation objection because a certified copy of the adjudication order was supplied; petitioner must file the certified copy with the Appellate Authority within seven days of receipt. Subject to statutory formalities (other than limitation), the appeal must be admitted and decided on merits; writ petition disposed of accordingly.
High Court directed petitioner to file an appeal under the Finance Act, 1994 within fifteen days and ordered that if the appeal is filed within that period the appellate authority shall not raise limitation objection because a certified copy of the adjudication order was supplied; petitioner must file the certified copy with the Appellate Authority within seven days of receipt. Subject to statutory formalities (other than limitation), the appeal must be admitted and decided on merits; writ petition disposed of accordingly.
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