SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Accrual of income - after defect liability period or contract completion date - if assessee's right to such amount would depend on there being no defects arising in the subsequent period then accrual occurs only on completion of the retention period (defect liability period)
Accrual of income - after defect liability period or contract completion date - if assessee's right to such amount would depend on there being no defects arising in the subsequent period then accrual occurs only on completion of the retention period (defect liability period)
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
