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...
Section 67(7) of the CGST Act prevents continued retention of seized articles beyond six months unless an order extends the seizure. Where no extension order existed, the seized mobile phones and bank debit cards could no longer remain under seizure. The investigating officer was directed to return the articles immediately upon production of a certified order copy and acknowledgement.
Section 67(7) of the CGST Act prevents continued retention of seized articles beyond six months unless an order extends the seizure. Where no extension order existed, the seized mobile phones and bank debit cards could no longer remain under seizure. The investigating officer was directed to return the articles immediately upon production of a certified order copy and acknowledgement.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
