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...
Clearing and Forwarding Services - the assessee in this case is not the sub-contractor and cannot escape the service tax liability on the ground that main contractor has paid the service tax and there will be double taxation - HC
Clearing and Forwarding Services - the assessee in this case is not the sub-contractor and cannot escape the service tax liability on the ground that main contractor has paid the service tax and there will be double taxation - HC
Note: It is a system-generated summary and is for quick reference only.