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 of goods manufactured by the appellant and transferred to their sister unit - when total is calculated the difference works out to negligible amount. There was some difference of opinion regarding allocation of overhead expenses - no ground for imposing penalty - AT
Valuation of goods manufactured by the appellant and transferred to their sister unit - when total is calculated the difference works out to negligible amount. There was some difference of opinion regarding allocation of overhead expenses - no ground for imposing penalty - AT
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