SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Tribunal has committed a grave error in holding that the deduction u/s 32AB of the Act is allowable with reference to the profit of the business as a whole and not in respect of the profit of any particular unit. - HC
Tribunal has committed a grave error in holding that the deduction u/s 32AB of the Act is allowable with reference to the profit of the business as a whole and not in respect of the profit of any particular unit. - HC
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
