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...
IPR services - Section 65 (105) (zzr) - The design or technical knowhow has to be first covered under an Indian law on the subject of intellectual property right, so that corresponding taxable service can be brought into picture - AT
IPR services - Section 65 (105) (zzr) - The design or technical knowhow has to be first covered under an Indian law on the subject of intellectual property right, so that corresponding taxable service can be brought into picture - AT
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