Section 2(22)(e) Income Tax Act | Capital Contribution Cannot Be Treated As Advance Or Loan: Delhi...
The Delhi High Court, in the context of Section 2(22)(e) of the Income Tax Act, 1961, held that capital contribution should not be construed as an...
Presumption U/S 113A Evidence Act Is Discretionary: Calcutta HC Sets Aside Husband’s Conviction...
The Calcutta High Court held that the presumption under Section 113A of the Indian Evidence Act, 1872 (IEA), concerning the husband's liability in...
