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...
Renewal of CHA License - The noticed violation on the part of the appellant and the imposed penalty upon him is sufficient for the Principal Commissioner or Commissioner of Customs, whom the application for renewal of licence was made, to reject the same.
Renewal of CHA License - The noticed violation on the part of the appellant and the imposed penalty upon him is sufficient for the Principal Commissioner or Commissioner of Customs, whom the application for renewal of licence was made, to reject the same.
Note: It is a system-generated summary and is for quick reference only.