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...
As per section 143(1) - denial of exemption u/s 54F while processing rectification application u/s 154 for claim of TDS - such an enquiry is not possible on the petition filed by the assessee under Section 154 - AT
As per section 143(1) - denial of exemption u/s 54F while processing rectification application u/s 154 for claim of TDS - such an enquiry is not possible on the petition filed by the assessee under Section 154 - AT
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