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...
Penalty - there is a reasonable cause for non-payment of service tax by the Appellant and accordingly, the provision of Section 80 of the Finance Act, 1994 can be applied for waiver of penalty u/s 78
Penalty - there is a reasonable cause for non-payment of service tax by the Appellant and accordingly, the provision of Section 80 of the Finance Act, 1994 can be applied for waiver of penalty u/s 78
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
