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...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Arbitration - if a claim is to be decided on the basis of an order of sales tax assessment, the claimant as well cannot be denied the right to seek a direction to the party concerned to produce the assessment order - SC
Arbitration - if a claim is to be decided on the basis of an order of sales tax assessment, the claimant as well cannot be denied the right to seek a direction to the party concerned to produce the assessment order - SC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
