SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Infrastructure-development deduction remains available to EPC contractors when substantive statutory conditions outweigh contractor labels in agreemen...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
The eligibility period under Component II of the RELIEF intervention is extended up to 30 September 2026 for shipments meant for delivery or transshipment, to improve utilisation and support trade resilience. All other terms of Notification No. 65/2025-26 remain unchanged.
The eligibility period under Component II of the RELIEF intervention is extended up to 30 September 2026 for shipments meant for delivery or transshipment, to improve utilisation and support trade resilience. All other terms of Notification No. 65/2025-26 remain unchanged.
Note: It is a system-generated summary and is for quick reference only.