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...
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Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable - matter remanded back for verification - AT
Appellant has received the service from abroad from their branches, since the service have been consumed by the clients abroad - service appears to be non taxable - matter remanded back for verification - AT
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