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...
Valuation - clearing soaps in bulk to job-worker without marking MRP - Job worker in turn were packing the individual soaps in multi-piece packaging - it is only just to say that difference between the values of the two clearances is only the cost of packing material. Under Rule, 11 it would appear reasonable to allow the adjustment on account of cost of packing material as claimed by the appellant. - AT
Valuation - clearing soaps in bulk to job-worker without marking MRP - Job worker in turn were packing the individual soaps in multi-piece packaging - it is only just to say that difference between the values of the two clearances is only the cost of packing material. Under Rule, 11 it would appear reasonable to allow the adjustment on account of cost of packing material as claimed by the appellant. - AT
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