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...
Promotion expenses - revenue v/s capital expenditure - even if to be treated as capital asset, the proof of acquiring the same had to be brought on record - claim of expenses & depreciation disallowed - AT
Promotion expenses - revenue v/s capital expenditure - even if to be treated as capital asset, the proof of acquiring the same had to be brought on record - claim of expenses & depreciation disallowed - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
