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...
Enhanced compensation and interest - compensation and interest thereon is sub-judice before the Hon’ble Delhi High Court - Admittedly the assessee followed mercantile system of accounting. Under these circumstances, the interest income in question cannot be brought to tax during the year. - AT
Enhanced compensation and interest - compensation and interest thereon is sub-judice before the Hon’ble Delhi High Court - Admittedly the assessee followed mercantile system of accounting. Under these circumstances, the interest income in question cannot be brought to tax during the year. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
