SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Addition on accrual of income - deferred revenue - royalty - The rights of the TV Serial were to come back to the assessee after a period of 6 years - AS-9 allows deferment of royalty income - assessee had rightly offered the incomes in six AY.s - AT
Addition on accrual of income - deferred revenue - royalty - The rights of the TV Serial were to come back to the assessee after a period of 6 years - AS-9 allows deferment of royalty income - assessee had rightly offered the incomes in six AY.s - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
