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...
Upholding the method adopted by the assessee to devalue the closing stock - the findings of the Tribunal that the stock of packing materials had become obsolete warranting a reduction in its value is a finding of fact not shown to be perverse. - HC
Upholding the method adopted by the assessee to devalue the closing stock - the findings of the Tribunal that the stock of packing materials had become obsolete warranting a reduction in its value is a finding of fact not shown to be perverse. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
