SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Addition in the hands of the assessee was made on protective basis which means the AO himself was not confident with respect to the tax liability of the alleged income estimated by him in the hands of the assessee - Additions made by AO deleted - AT
Addition in the hands of the assessee was made on protective basis which means the AO himself was not confident with respect to the tax liability of the alleged income estimated by him in the hands of the assessee - Additions made by AO deleted - AT
Note: It is a system-generated summary and is for quick reference only.