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...
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VAT in IT products - DVAT - Bracket preceding words 'other than' in Item 15 of Entry 41 A, closing with bracket after words 'digital still image video cameras' was certainly unique to Delhi statute - correct way to read Article 15 in Entry 41A to DVAT Act was to read it without two brackets and to read it in manner that item 'digital still image video cameras' was not excluded from ambit of Entry 15 - HC
VAT in IT products - DVAT - Bracket preceding words 'other than' in Item 15 of Entry 41 A, closing with bracket after words 'digital still image video cameras' was certainly unique to Delhi statute - correct way to read Article 15 in Entry 41A to DVAT Act was to read it without two brackets and to read it in manner that item 'digital still image video cameras' was not excluded from ambit of Entry 15 - HC
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