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...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Mis-declaration of goods and value thereof - period of limitation - relevant date - principles of res judicata - the relevant date for the purpose of limitation would be the clearance of the B/E in question. - HC
Mis-declaration of goods and value thereof - period of limitation - relevant date - principles of res judicata - the relevant date for the purpose of limitation would be the clearance of the B/E in question. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
