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...
Amendment of section 255. - Power of ITAT single member bench - a single member bench may dispose of a case where the total income as computed by the Assessing Officer does not exceed fifty lakh rupees. [Existing 15 lacs]
Amendment of section 255. - Power of ITAT single member bench - a single member bench may dispose of a case where the total income as computed by the Assessing Officer does not exceed fifty lakh rupees. [Existing 15 lacs]
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
