SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
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Levy of penalty for abetment - The Appellant is supplier of raw material, which was received by the main noticee as per procedure prescribed. In such situation, the imposition of penalty on the appellant is unjustified. - AT
Levy of penalty for abetment - The Appellant is supplier of raw material, which was received by the main noticee as per procedure prescribed. In such situation, the imposition of penalty on the appellant is unjustified. - AT
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