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...
Disallowance of commission expense paid to its employee directors on the ground that company had not distributed dividend in spite of there being handsome profits - Penalty u/s 271(1)(c) deleted - AT
Disallowance of commission expense paid to its employee directors on the ground that company had not distributed dividend in spite of there being handsome profits - Penalty u/s 271(1)(c) deleted - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4872 
