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...
Imposition of penalty - failure to furnish list of relevant documents - it cannot be concluded that appellants contravened the provisions of Rule 5(2) of the Act, which came into effect only on 31.1.2008. - AT
Imposition of penalty - failure to furnish list of relevant documents - it cannot be concluded that appellants contravened the provisions of Rule 5(2) of the Act, which came into effect only on 31.1.2008. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
