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...
Cenvat credit - service tax paid on rent-a-cab service - the appellant is not eligible to avail cenvat credit for the period subsequent to 1.4.2011. The said amount is to be recovered from the appellant along with interest. - AT
Cenvat credit - service tax paid on rent-a-cab service - the appellant is not eligible to avail cenvat credit for the period subsequent to 1.4.2011. The said amount is to be recovered from the appellant along with interest. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
