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...
Management Consultant Service -Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service and Revenue made no effort to state any reason how the same gets covered under Management Consultant Service - demand set aside - AT
Management Consultant Service -Service rendered, as described by the Appellant, is so sketchy that by the said description it is impossible to classify the said service and Revenue made no effort to state any reason how the same gets covered under Management Consultant Service - demand set aside - AT
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