SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Taxability of tenancy transfer fees - incoming tenants had obtain tenancy rights from outgoing tenants for a consideration and paid a sum of ₹ 5 Lacs to landlord/assessee being consenting party - assessee was pursuing only one project which was at the above stated site - receipt is in furtherance of carrying out the stated project only and part and parcel of the unified construction activity - will be adjusted with WIP
Taxability of tenancy transfer fees - incoming tenants had obtain tenancy rights from outgoing tenants for a consideration and paid a sum of ₹ 5 Lacs to landlord/assessee being consenting party - assessee was pursuing only one project which was at the above stated site - receipt is in furtherance of carrying out the stated project only and part and parcel of the unified construction activity - will be adjusted with WIP
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
