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...
Denial of Cenvat credit - whatever credit has been taken by them having revenue neutral situation therefore, the appellant is not required to reverse the Cenvat credit taken on transportation of dry sugar to their sister unit. - AT
Denial of Cenvat credit - whatever credit has been taken by them having revenue neutral situation therefore, the appellant is not required to reverse the Cenvat credit taken on transportation of dry sugar to their sister unit. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
