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...
For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since suppression could not be established, demand beyond the normal period of limitation set aside.
For invoking the extended period of limitation both suppression and intention to evade payment of Tax are to be separately established. In the present case since suppression could not be established, demand beyond the normal period of limitation set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4872 
