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...
CENVAT Credit - capital goods - For taking credit of duty paid on capital goods, it would not be necessary that capital goods shall either be owned by the assessee or those shall be acquired by finance from financing agency - HC
CENVAT Credit - capital goods - For taking credit of duty paid on capital goods, it would not be necessary that capital goods shall either be owned by the assessee or those shall be acquired by finance from financing agency - HC
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