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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TDS u/s. 194J - Interest include the service fee charge by the bank in respect of money borrowed - A plain look at the statutory provision makes it clear that assessee was not under obligation to deduct the TDS on account of loan processing charges paid to the bank. - AT
TDS u/s. 194J - Interest include the service fee charge by the bank in respect of money borrowed - A plain look at the statutory provision makes it clear that assessee was not under obligation to deduct the TDS on account of loan processing charges paid to the bank. - AT
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