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...
Petition seeking extension of previously granted benefits was remitted for fresh consideration because the issues raised implicate policy choices requiring inter-departmental consultation. The competent Ministries/authorities are directed to re-examine the petitioner's representation, give the petitioner an opportunity to be heard and to file additional documents, and to decide the matter in accordance with law expeditiously. The court refrained from expressing any view on the merits and kept all contentions open; the decision is to be taken promptly by the appropriate authorities after consultation.
Petition seeking extension of previously granted benefits was remitted for fresh consideration because the issues raised implicate policy choices requiring inter-departmental consultation. The competent Ministries/authorities are directed to re-examine the petitioner's representation, give the petitioner an opportunity to be heard and to file additional documents, and to decide the matter in accordance with law expeditiously. The court refrained from expressing any view on the merits and kept all contentions open; the decision is to be taken promptly by the appropriate authorities after consultation.
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