SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Refund of service tax paid - Export of services - Production of FIRCs being a procedural requirement and if the appellant is able to establish the receipt of foreign exchange with the invoices, the appellant cannot be denied substantive benefit of refund
Refund of service tax paid - Export of services - Production of FIRCs being a procedural requirement and if the appellant is able to establish the receipt of foreign exchange with the invoices, the appellant cannot be denied substantive benefit of refund
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
