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...
Whether franchiser is required to pay service tax on the sale of various proprietary items such as pizza dough as also cheese, etc. when the same are being sold by him to the franchisees - prima facie, No- AT
Whether franchiser is required to pay service tax on the sale of various proprietary items such as pizza dough as also cheese, etc. when the same are being sold by him to the franchisees - prima facie, No- AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
