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...
CENVAT Credit on inputs - Captive consumption u/ntf 67/95 - Exemption vide Notification No. availing exemption on Final Products as supply to International Competitive Bidding (ICB) Project - prima facie case is in favor of assessee - AT
CENVAT Credit on inputs - Captive consumption u/ntf 67/95 - Exemption vide Notification No. availing exemption on Final Products as supply to International Competitive Bidding (ICB) Project - prima facie case is in favor of assessee - AT
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