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...
Nature of Activity - provision of services or mere profit sharing arrangement - The amount received by the appellants, though called as “profit sharing” is only a consideration from the agents for promoting the business at agreed terms and is therefore very much a business auxiliary service - liable to service tax - AT
Nature of Activity - provision of services or mere profit sharing arrangement - The amount received by the appellants, though called as “profit sharing” is only a consideration from the agents for promoting the business at agreed terms and is therefore very much a business auxiliary service - liable to service tax - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
