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...
Disallowance of deduction u/s.80ID - No record to show that assessee had some other business or sources of income, then it has to be reckoned that receipts are purely from the hotel business and if that is so, then assessee is eligible for deduction u/s.80ID.
Disallowance of deduction u/s.80ID - No record to show that assessee had some other business or sources of income, then it has to be reckoned that receipts are purely from the hotel business and if that is so, then assessee is eligible for deduction u/s.80ID.
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