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...
Validity of notifications issued under the impugned scheme was challenged on grounds that portal uploading under 'Additional Notices and Orders' did not constitute proper service and that non-compliance with statutory procedural requirements vitally affected the order's validity; the writ was entertained on those vires and natural justice grounds, and an interim restraint was granted on recovery while the attachment imposed by tax authorities is ordered lifted pending disposal of the petition.
Validity of notifications issued under the impugned scheme was challenged on grounds that portal uploading under 'Additional Notices and Orders' did not constitute proper service and that non-compliance with statutory procedural requirements vitally affected the order's validity; the writ was entertained on those vires and natural justice grounds, and an interim restraint was granted on recovery while the attachment imposed by tax authorities is ordered lifted pending disposal of the petition.
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