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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Denial of refund claim - duty on inputs used for export goods - appellant is entitled to take Cenvat credit thereof and as the appellant has not taken Cenvat credit of duty paid on the inputs consequently the appellant is entitled for refund of duty paid on the inputs - AT
Denial of refund claim - duty on inputs used for export goods - appellant is entitled to take Cenvat credit thereof and as the appellant has not taken Cenvat credit of duty paid on the inputs consequently the appellant is entitled for refund of duty paid on the inputs - AT
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