Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the net profit are very explicit in section 115JB and the items which are to be added to the net profit have been listed out in Explanation - AO/CIT(A) should adhere to that list and cannot travel beyond these items - remanded to AO
Adjustment in book profit u/s 115JB - assessee make adjustment in sale and reduced the profit - Provisions relating to adjustments by way of increase and decrease to the net profit are very explicit in section 115JB and the items which are to be added to the net profit have been listed out in Explanation - AO/CIT(A) should adhere to that list and cannot travel beyond these items - remanded to AO
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