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...
Cenvat credit taken on the inputs, input services and capital goods, cannot be denied on the ground that those goods and services were used for manufacture of non-dutiable goods, on which duty liability has been discharged from cenvat credit account - AT
Cenvat credit taken on the inputs, input services and capital goods, cannot be denied on the ground that those goods and services were used for manufacture of non-dutiable goods, on which duty liability has been discharged from cenvat credit account - AT
Note: It is a system-generated summary and is for quick reference only.