SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Enhanced compensation received – Taxability of amount u/s 45(5)(b) – The assessee or Revenue cannot take advantage of a wrong computation or failure to tax or erroneous taxation in an earlier year - HC
Enhanced compensation received – Taxability of amount u/s 45(5)(b) – The assessee or Revenue cannot take advantage of a wrong computation or failure to tax or erroneous taxation in an earlier year - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
