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...
TDS u/s 194C or u/s 194J - payment for carriage of goods from the customer's trailers up to the vessel in case of export and vice versa in case of import of goods - covered under section 194C and not section 194J - AT
TDS u/s 194C or u/s 194J - payment for carriage of goods from the customer's trailers up to the vessel in case of export and vice versa in case of import of goods - covered under section 194C and not section 194J - AT
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