Brand promotion expenditure requires an established associated-enterprise arrangement for transfer pricing, while management cross-charges must accoun...
Reassessment after the ordinary limitation period requires the escaped-income threshold and independent sanction, without expanding jurisdiction throu...
Transfer pricing comparability requires turnover and functional analysis, alongside rules on exempt-income disallowance and amalgamation goodwill depr...
Sales-tax incentives for industrial development are capital receipts when their purpose is to attract investment and generate employment; their source or delivery mechanism does not determine their character. For the export deduction under section 80HHC, sales tax and excise duty are excluded from total turnover despite section 145A, while 90% of net interest is excluded from business profits. Interest relating to Deep Discount Bonds Series A and B was deductible.
Sales-tax incentives for industrial development are capital receipts when their purpose is to attract investment and generate employment; their source or delivery mechanism does not determine their character. For the export deduction under section 80HHC, sales tax and excise duty are excluded from total turnover despite section 145A, while 90% of net interest is excluded from business profits. Interest relating to Deep Discount Bonds Series A and B was deductible.
Note: It is a system-generated summary and is for quick reference only.
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