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...
The taxable value in terms of Section 67 of the Finance Act has to be arrived at based on clear documentary evidence. No doubt, such documentary evidences are to be submitted by the appellants as a provider of service. They are obliged by law to provide such data. - AT
The taxable value in terms of Section 67 of the Finance Act has to be arrived at based on clear documentary evidence. No doubt, such documentary evidences are to be submitted by the appellants as a provider of service. They are obliged by law to provide such data. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
