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...
Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the balance of convenience should have been in his favour; and if stay is not granted in favour of the assessee, he will be put to irreparable hardship - these are mandatorily required to be addressed, while granting stay
Stay of recovery - ground for stay - Tribunal should have borne in mind while granting an interim order is that the assessee should have made out a prima facie case; the balance of convenience should have been in his favour; and if stay is not granted in favour of the assessee, he will be put to irreparable hardship - these are mandatorily required to be addressed, while granting stay
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
