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Income Tax - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Diversion by overriding title in respect of infrastructure ...


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

November 4, 2014

Case Laws     Income Tax     AT

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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