SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Claim of depreciation - Ownership - scope of explanation to Section 32(1) - Cost of the Hospital building constructed by the partnership firm reimbursed by the Assessee Company - ownership of the land had to remain with the firm, it was also agreed that the land would be given on lease by the firm to the company - depreciation cannot be allowed - SC
Claim of depreciation - Ownership - scope of explanation to Section 32(1) - Cost of the Hospital building constructed by the partnership firm reimbursed by the Assessee Company - ownership of the land had to remain with the firm, it was also agreed that the land would be given on lease by the firm to the company - depreciation cannot be allowed - SC
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TaxTMI 
TaxTMI 
