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...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Extension of stay order - stay orders are in force beyond 7.8.2014 - there is no need for filing any further applications for extension of the orders granting stay either fully or partially in these cases. - AT
Extension of stay order - stay orders are in force beyond 7.8.2014 - there is no need for filing any further applications for extension of the orders granting stay either fully or partially in these cases. - AT
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