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...
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BAS - activity of arranging/providing cargo - it is evident that there is clear understanding between the transporters and appellant that the consideration is being paid to them for the volume of business arranged for the transporters - demand of service tax confirmed - AT
BAS - activity of arranging/providing cargo - it is evident that there is clear understanding between the transporters and appellant that the consideration is being paid to them for the volume of business arranged for the transporters - demand of service tax confirmed - AT
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