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...
Waiver of pre-deposit - Export of services or not - services have been provided by the applicant to their foreign principal located outside India or the services rendered by the applicant on the instruction of their foreign principal to the consumers of services in India - Prima facie the case is in favor of assessee - stay granted - AT
Waiver of pre-deposit - Export of services or not - services have been provided by the applicant to their foreign principal located outside India or the services rendered by the applicant on the instruction of their foreign principal to the consumers of services in India - Prima facie the case is in favor of assessee - stay granted - AT
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