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...
Deduction u/s.80IC - CIT(A) has correctly applied the test of new machinery vis-à-vis old machinery in the year of the formation of the new undertaking i.e. the year one and not in the subsequent years.
Deduction u/s.80IC - CIT(A) has correctly applied the test of new machinery vis-à-vis old machinery in the year of the formation of the new undertaking i.e. the year one and not in the subsequent years.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
