Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Transfer pricing method selection favours TNMM where medical-equipment distribution involves substantial post-import value addition and operational ri...
Post-export shipping bill conversion remains available where contemporaneous evidence supports EPCG benefits despite curable procedural omissions and ...
Deemed dividend u/s 2(22)(e) - load & advanced to the shareholders in the guise of share application money to the another concern / company - the dividend income is taxable in the hands of shareholders and not in the hands of the concern. - AT
Deemed dividend u/s 2(22)(e) - load & advanced to the shareholders in the guise of share application money to the another concern / company - the dividend income is taxable in the hands of shareholders and not in the hands of the concern. - AT
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