SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
The income tax department cannot presume something to have happened five years ago just because in the assessment year 1997-98 the assessee failed to explain its source of fund u/s 68 and cash fund u/s 269SS. It did not mean that it indulged in similar activity in the previous year 1992-93.
The income tax department cannot presume something to have happened five years ago just because in the assessment year 1997-98 the assessee failed to explain its source of fund u/s 68 and cash fund u/s 269SS. It did not mean that it indulged in similar activity in the previous year 1992-93.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
