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...
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Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government's proposal based on incorrect facts leading to GST Council's recommendations relaxing eligibility criteria. HC ordered respondents can scrutinize applications but no final decision till further orders, necessitating re-examination of issues raised.
Officers of Commercial Tax Department of Himachal Pradesh with 25 years of service as Gazetted Officers prima facie ineligible for appointment as Technical Member (State) in State Bench due to State Government's proposal based on incorrect facts leading to GST Council's recommendations relaxing eligibility criteria. HC ordered respondents can scrutinize applications but no final decision till further orders, necessitating re-examination of issues raised.
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