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...
Revocation of CHA License - subletting of his license for filing of shipping bill - benefit of doubt given to CHA - On payment of the penalty, the appellant’s license will stand restored and the forfeiture of the security deposit also stands set aside.
Revocation of CHA License - subletting of his license for filing of shipping bill - benefit of doubt given to CHA - On payment of the penalty, the appellant’s license will stand restored and the forfeiture of the security deposit also stands set aside.
Note: It is a system-generated summary and is for quick reference only.