SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Chargeability of interest income - interest received in the period prior to commencement of business was in the nature of capital receipt and hence was required to be set off against the pre-operative expenses / project development expenditure - AT
Chargeability of interest income - interest received in the period prior to commencement of business was in the nature of capital receipt and hence was required to be set off against the pre-operative expenses / project development expenditure - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4912 
