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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