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...
Levy of Service tax - royalty paid to M/s Unisys Corporation, USA - whether taxable under Intellectual Property Right Service or not? - Revenue failed to prove the IPR services. - Demand set aside.
Levy of Service tax - royalty paid to M/s Unisys Corporation, USA - whether taxable under Intellectual Property Right Service or not? - Revenue failed to prove the IPR services. - Demand set aside.
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