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...
Addition of Interest accrued but not due – accrual of income - broken periods - The contention that interest accrues for broken periods between two consecutive dates stipulated in the agreement/instrument for payment of interest is without any basis in law - AT
Addition of Interest accrued but not due – accrual of income - broken periods - The contention that interest accrues for broken periods between two consecutive dates stipulated in the agreement/instrument for payment of interest is without any basis in law - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
