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...
Maintainability of appeal - compliance with the pre-deposit - what happens post facto cannot cure the defect as on the date on which the appeal was dismissed by CESTAT by the impugned order, the appellant had not complied with the pre-deposit condition - The impugned order as such is unassailable
Maintainability of appeal - compliance with the pre-deposit - what happens post facto cannot cure the defect as on the date on which the appeal was dismissed by CESTAT by the impugned order, the appellant had not complied with the pre-deposit condition - The impugned order as such is unassailable
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