SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis the liability is not contingent but definite - duly allowable
Disallowance of provision for post-retirement medical expenses - actuarial basis - provision has been created on the basis of actuarial calculation on a scientific basis the liability is not contingent but definite - duly allowable
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