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...
Project import - classification of the project - Water Supply Project or not - it clearly shows that the water being channelized through treatment and certain process before being released as fit for irrigation and therefore the revenue is not justified in denying the benefit of exemption notification.
Project import - classification of the project - Water Supply Project or not - it clearly shows that the water being channelized through treatment and certain process before being released as fit for irrigation and therefore the revenue is not justified in denying the benefit of exemption notification.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
