SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Imposition of penalty - If the proceedings of demand of duty and confiscation were made against main party and the same being dropped, subsequent parties are also not liable for penalty - AT
Imposition of penalty - If the proceedings of demand of duty and confiscation were made against main party and the same being dropped, subsequent parties are also not liable for penalty - AT
Note: It is a system-generated summary and is for quick reference only.