Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Nominee director protection shields independent financial-institution appointees from criminal liability where they lack involvement in deposit defaul...
Katchi Rokar has to be taken as one complete document and cannot be bifurcated for making additions on account of income shown, without reducing from the said amount, the expenditure duly recorded and mentioned in Katchi Rokar records - HC
Katchi Rokar has to be taken as one complete document and cannot be bifurcated for making additions on account of income shown, without reducing from the said amount, the expenditure duly recorded and mentioned in Katchi Rokar records - HC
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