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...
Claim of expenditure - proof of commencement of business activity - earning of income during the year is not a prerequisite for coming to the conclusion that business is in fact carried on during the year
Claim of expenditure - proof of commencement of business activity - earning of income during the year is not a prerequisite for coming to the conclusion that business is in fact carried on during the year
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4886 
