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...
Once such personnel have to function under the overall supervision, control and management of the client, the appellant is only providing services of Manpower Supply - the appellant is liable to pay the service tax
Once such personnel have to function under the overall supervision, control and management of the client, the appellant is only providing services of Manpower Supply - the appellant is liable to pay the service tax
Note: It is a system-generated summary and is for quick reference only.