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...
GST officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
GST officer's suspension upheld based on allegations of issuing registration without proper verification. Registration issued to Prabhat Singh without verifying field survey report. Court found no infirmity in suspension order to prevent tampering of evidence. Respondents directed to complete disciplinary proceedings within six months. Petition dismissed.
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