SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Valuation - nexus of Fixed Facility Charges with the value of the gases supplied by the appellants to M/s SAIL - the entire issue of costing has to be gone into afresh. The Fixed Facility Charges have to be apportioned properly between the production facilities in the appellant’s factory as well as in the customers’ premises.
Valuation - nexus of Fixed Facility Charges with the value of the gases supplied by the appellants to M/s SAIL - the entire issue of costing has to be gone into afresh. The Fixed Facility Charges have to be apportioned properly between the production facilities in the appellant’s factory as well as in the customers’ premises.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
