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...
Welding electrodes used in or in relation to the manufacture of final product whether directly or indirectly and in the factory of manufacturer are eligible for Cenvat credit - AT
Welding electrodes used in or in relation to the manufacture of final product whether directly or indirectly and in the factory of manufacturer are eligible for Cenvat credit - AT
Note: It is a system-generated summary and is for quick reference only.