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...
Show cause notice served on petitioner by uploading in GST portal tab without other communication mode; petitioner unaware of proceedings; tax demand confirmed due to non-reply; considering facts, interest of justice warrants opportunity to contest demand; impugned order set aside; matter remanded for reconsideration subject to condition of remitting 10% disputed tax demand within two weeks; petition disposed off by way of remand.
Show cause notice served on petitioner by uploading in GST portal tab without other communication mode; petitioner unaware of proceedings; tax demand confirmed due to non-reply; considering facts, interest of justice warrants opportunity to contest demand; impugned order set aside; matter remanded for reconsideration subject to condition of remitting 10% disputed tax demand within two weeks; petition disposed off by way of remand.
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