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...
Specific act or act of commission or omission on the part of each Director quantifying the loss to the Company - merely because of inaction on the part of the Directors as a general allegation, no ground to hold the respondents guilty of misfeasance or fraud
Specific act or act of commission or omission on the part of each Director quantifying the loss to the Company - merely because of inaction on the part of the Directors as a general allegation, no ground to hold the respondents guilty of misfeasance or fraud
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4894 
