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...
Registration u/s 12A – Interpretation and Scope of section 24(iv) of Delhi Sikh Gurudwara Act, 1971 – such trust was ultra vires the Committee’s powers and beyond its statutory mandate - denial of exemption u/s 12A by DIT(E) restored - HC
Registration u/s 12A – Interpretation and Scope of section 24(iv) of Delhi Sikh Gurudwara Act, 1971 – such trust was ultra vires the Committee’s powers and beyond its statutory mandate - denial of exemption u/s 12A by DIT(E) restored - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
