ITAT Mumbai rules on Section 36(1)(viia) deduction for banks, confirming it applies to total outstanding advances, including opening balances, citing High Court ...

Madras High Court upholds reassessment against Empee Holdings, affirming factual findings on interest-free loans to group companies and disallowing ...

The ITAT Delhi addressed cross-appeals in Amit Gupta vs. ACIT, ruling on Section 54B deduction based on extended return filing dates and clarifying Section 54F exemption for jointly owned ...

Explore how board size influences corporate performance. This analysis examines various theories and empirical findings on board size, strategic change, risk, investment, and dividend ...