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...
Levy of entry tax - legislative competence of the state of Maharashtra - the State is not denuded of its power to impose entry tax on the import of goods from outside the country - Constitutional validity upheld - HC
Levy of entry tax - legislative competence of the state of Maharashtra - the State is not denuded of its power to impose entry tax on the import of goods from outside the country - Constitutional validity upheld - HC
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