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...
Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 - set aside assessment is to be completed within one year from the end of the financial year in which appellate order setting aside the assessment was received - assessment bar by limitation
Assessment u/s 153 - period of limitation - amended provisions of Section 153(2A) is applicable where the appellate order is passed or received after 1st April, 2000 - set aside assessment is to be completed within one year from the end of the financial year in which appellate order setting aside the assessment was received - assessment bar by limitation
Note: It is a system-generated summary and is for quick reference only.