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...
The assessee will be eligible for set off of current year business loss against the undisclosed investment towards purchase of plot of land which has been surrendered during the course of search, and subsequently offered and brought to tax u/s 69 read with section 115BBE - AT
The assessee will be eligible for set off of current year business loss against the undisclosed investment towards purchase of plot of land which has been surrendered during the course of search, and subsequently offered and brought to tax u/s 69 read with section 115BBE - AT
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