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...
CENVAT credit - erection/construction of pipeline or conduit cannot be considered as part of construction of building of civil structure or part thereof. Thus, appellant is eligible for credit on service tax paid - AT
CENVAT credit - erection/construction of pipeline or conduit cannot be considered as part of construction of building of civil structure or part thereof. Thus, appellant is eligible for credit on service tax paid - AT
Note: It is a system-generated summary and is for quick reference only.