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...
Person maintaining an amusement park, are obliged to pay entertainment tax to the State, whether or not there are entrants to the park - Levy is only when the service is availed of, provided by the Union Parliament for a tax on admission to the parks - HC
Person maintaining an amusement park, are obliged to pay entertainment tax to the State, whether or not there are entrants to the park - Levy is only when the service is availed of, provided by the Union Parliament for a tax on admission to the parks - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
