SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Disallowance of exemption of Capital Gains u/s 54 - exemption with respect to advance received as per the agreement to sell - sale deed was executed during the subsequent year - a hyper technical approach cannot be adopted to an incentive granting provision - AT
Disallowance of exemption of Capital Gains u/s 54 - exemption with respect to advance received as per the agreement to sell - sale deed was executed during the subsequent year - a hyper technical approach cannot be adopted to an incentive granting provision - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
