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...
Dishonor of Cheque - issuing cheque without mentioning date - Issuing of disputed cheque and the amount mentioned in it, is admitted by the revisionist. He cannot be given any benefit of the fact that the date mentioned in this cheque was filled up by any other person.
Dishonor of Cheque - issuing cheque without mentioning date - Issuing of disputed cheque and the amount mentioned in it, is admitted by the revisionist. He cannot be given any benefit of the fact that the date mentioned in this cheque was filled up by any other person.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
