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...
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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