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...
Works contract services provided to various departments of Govt. of Uttar Pradesh - When the legislation itself has legislated for the refund of Service Tax in terms of the provisions of section 102, the objections raised by Revenue cannot be appreciated.
Works contract services provided to various departments of Govt. of Uttar Pradesh - When the legislation itself has legislated for the refund of Service Tax in terms of the provisions of section 102, the objections raised by Revenue cannot be appreciated.
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