SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Export of services or not - The services being in relation to business or commerce, the question of their export would be decided on the basis of location of the person using these services for his business, not on the basis of place of performance - AT
Export of services or not - The services being in relation to business or commerce, the question of their export would be decided on the basis of location of the person using these services for his business, not on the basis of place of performance - AT
Note: It is a system-generated summary and is for quick reference only.