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...
Penalty u/s 271(1)(c) - tax payable as per the MAT u/s 115JB - no penalty imposable under normal provision when the tax liability has been fastened on the assessee under the special provisions of Section 115JB
Penalty u/s 271(1)(c) - tax payable as per the MAT u/s 115JB - no penalty imposable under normal provision when the tax liability has been fastened on the assessee under the special provisions of Section 115JB
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