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...
Disallowance of R & D Expenditure - Claim of deduction on the expenditure on Research and Development u/s.35(1) - Since no approval of prescribed authority is available, the assessee’s claim for deduction is not allowable
Disallowance of R & D Expenditure - Claim of deduction on the expenditure on Research and Development u/s.35(1) - Since no approval of prescribed authority is available, the assessee’s claim for deduction is not allowable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
