SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Exemption u/s 11 - transaction of purchases of land as voluntary contribution in the form of donation - it is in effect the donation of the plot by the alleged seller to the assessee trust. - Benefit of exemption allowed.
Exemption u/s 11 - transaction of purchases of land as voluntary contribution in the form of donation - it is in effect the donation of the plot by the alleged seller to the assessee trust. - Benefit of exemption allowed.
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