SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Entitlement for deduction u/s 35(1) – more than 20 years have passed since the assessee incurred the expenditure. Expecting the assessee to now produce minute details of the research activity undertaken would be unreasonable - HC
Entitlement for deduction u/s 35(1) – more than 20 years have passed since the assessee incurred the expenditure. Expecting the assessee to now produce minute details of the research activity undertaken would be unreasonable - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
