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...
Denial of CENVAT Credit - No reason to hold that renting of cafeteria area cannot form input service when service of cafeteria itself is considered as input service - credit for the period prior to registration also allowed - AT
Denial of CENVAT Credit - No reason to hold that renting of cafeteria area cannot form input service when service of cafeteria itself is considered as input service - credit for the period prior to registration also allowed - AT
Note: It is a system-generated summary and is for quick reference only.