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...
AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business losses for future years. - AT
AO is not justified in treating the original return of income as invalid for belated receipt of Form ITR-V. - AO directed to grant the benefit of the determined business losses for future years. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
