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Income Tax

Diversion by overriding title in respect of infrastructure...

Court Rules Infrastructure Funds as Taxable, Separate Entity from Assessee in Fund Diversion Case.

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Income TaxNovember 4, 2014Case LawsAT

Diversion by overriding title in respect of infrastructure contribution untenable or not – the 'infrastructure funds' as a separate entity, independent of assessee is a fiction - held as taxable - AT

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