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...
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Although the appellant has financed for the importation of the consignments but there is no whisper about the ownership and the financer having handled or have made any declaration on the Bill of Entry filed, penalty under Section 112(a) cannot be imposed - AT
Although the appellant has financed for the importation of the consignments but there is no whisper about the ownership and the financer having handled or have made any declaration on the Bill of Entry filed, penalty under Section 112(a) cannot be imposed - AT
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