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...
Non passing draft order u/s 144C - the failure to pass a draft assessment order, would violate Section 144C(1) and as a result order of set aside and further this failure is not a curable defect in terms of Section 292B - the impugned order is hereby set aside
Non passing draft order u/s 144C - the failure to pass a draft assessment order, would violate Section 144C(1) and as a result order of set aside and further this failure is not a curable defect in terms of Section 292B - the impugned order is hereby set aside
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