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...
Penalty u/s.158BFA(2) - Assessee has failed to pay the tax in its entirety on the undisclosed income - the provisions of law uses the word 'May' and not the word 'Shall' - No penalty - HC
Penalty u/s.158BFA(2) - Assessee has failed to pay the tax in its entirety on the undisclosed income - the provisions of law uses the word 'May' and not the word 'Shall' - No penalty - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
