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...
Penalty u/s 271B - violation of section 44AB - TAR obtain within time but filed with belated return - amended Rule 12(2) w.e.f 01.04.2013 - when the amended rule was not applicable as on 30th September, 2012, the assessee has made out the clear case of reasonable cause - no penalty
Penalty u/s 271B - violation of section 44AB - TAR obtain within time but filed with belated return - amended Rule 12(2) w.e.f 01.04.2013 - when the amended rule was not applicable as on 30th September, 2012, the assessee has made out the clear case of reasonable cause - no penalty
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4872 
