SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Jurisdiction - Refund claim - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before its jurisdictional authority instead of jurisdictional authority of the service provider where the service tax was paid? - Held Yes
Jurisdiction - Refund claim - Whether the ld. CESTAT was right in law in holding that the assessee being service recipient was entitled to file the refund claim before its jurisdictional authority instead of jurisdictional authority of the service provider where the service tax was paid? - Held Yes
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
