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...
Refund of Customs Duty paid - unjust enrichment - case of appellant is that their final product price is also LME based and has no relation to the cost of the raw materials including the customs duty paid by them - Refund allowed.
Refund of Customs Duty paid - unjust enrichment - case of appellant is that their final product price is also LME based and has no relation to the cost of the raw materials including the customs duty paid by them - Refund allowed.
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