Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Liability of the directors u/s 179 - During the devastating earthquake of 26.01.2001, the hotel building was severely damaged - building were insured - there was no negligence on the part of directors - HC
Liability of the directors u/s 179 - During the devastating earthquake of 26.01.2001, the hotel building was severely damaged - building were insured - there was no negligence on the part of directors - HC
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