Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
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Contribution paid to an insurer under a leave encashment scheme is treated as actual business expenditure, distinct from a mere provision, and CSR spending mandated under port guidelines is viewed as business-linked, with the statutory disallowance operating prospectively. Disputed enhanced estate rentals are not taxable as real income where recoverability remains uncertain, and port infrastructure such as docks, sea walls, piers and railway assets may qualify as plant under the functional test for depreciation. Consequential disallowance for short deduction of tax at source falls once the underlying TDS default is deleted, and employee welfare and labour-related contributions are allowable where made for commercial expediency.
Contribution paid to an insurer under a leave encashment scheme is treated as actual business expenditure, distinct from a mere provision, and CSR spending mandated under port guidelines is viewed as business-linked, with the statutory disallowance operating prospectively. Disputed enhanced estate rentals are not taxable as real income where recoverability remains uncertain, and port infrastructure such as docks, sea walls, piers and railway assets may qualify as plant under the functional test for depreciation. Consequential disallowance for short deduction of tax at source falls once the underlying TDS default is deleted, and employee welfare and labour-related contributions are allowable where made for commercial expediency.
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