Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
Membership-consent thresholds for oppression petitions are satisfied by unchallenged voter-list consents, while unsupported forgery claims require pro...
Clause (ix) of TDS deduction u/s 193 - on payment of any interest payable on any security issued by a company, where such security is in dematerialized form and is listed on a recognized stock exchange in India to resident has been removed.
Clause (ix) of TDS deduction u/s 193 - on payment of any interest payable on any security issued by a company, where such security is in dematerialized form and is listed on a recognized stock exchange in India to resident has been removed.
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