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...
Curative petitions were found defective because the registry-communicated defects had not been cured, and the Court nevertheless examined the matter on merits. Applying the parameters laid down in Rupa Ashok Hurra, it held that no case was made out to entertain the petitions, and the request for listing in open court was rejected. The petitions were therefore dismissed, with the Court indicating that the extraordinary curative jurisdiction was not available on the facts presented.
Curative petitions were found defective because the registry-communicated defects had not been cured, and the Court nevertheless examined the matter on merits. Applying the parameters laid down in Rupa Ashok Hurra, it held that no case was made out to entertain the petitions, and the request for listing in open court was rejected. The petitions were therefore dismissed, with the Court indicating that the extraordinary curative jurisdiction was not available on the facts presented.
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