SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Denial of refund claim - Bar of limitation - The relevant date for refund in the case of rebate should be from the date of payment of service tax on the taxable services exported. - AT
Denial of refund claim - Bar of limitation - The relevant date for refund in the case of rebate should be from the date of payment of service tax on the taxable services exported. - AT
Note: It is a system-generated summary and is for quick reference only.