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...
Withholding of Tax u/s 195 of the Act – Purchase of equity shares – LTCG arising - the applicant will be entitled to benefit of proviso to Section 112(1) of the Act on sale of equity shares - AAR
Withholding of Tax u/s 195 of the Act – Purchase of equity shares – LTCG arising - the applicant will be entitled to benefit of proviso to Section 112(1) of the Act on sale of equity shares - AAR
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
