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...
Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains, tubewal and street lights do classify under the management, maintenance or repair service - AT
Admittedly, street lights, fountains and tubewal are not building parts in common parlance. Therefore, the management, maintenance or repair service of fountains, tubewal and street lights do classify under the management, maintenance or repair service - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
