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...
Quashing of the summons issued under Section 14 - whether the petitioner’s reason for not responding to the summons issued in this case on 26.02.2014 was justifiable or valid reasons cannot be considered in the writ proceedings - HC
Quashing of the summons issued under Section 14 - whether the petitioner’s reason for not responding to the summons issued in this case on 26.02.2014 was justifiable or valid reasons cannot be considered in the writ proceedings - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
