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...
Permanent Establishment (‘PE’) in India - income accrued in India - the profits of the PE should be determined on the basis of what an independent enterprise under similar circumstances might be expected to derive on its own- AT
Permanent Establishment (‘PE’) in India - income accrued in India - the profits of the PE should be determined on the basis of what an independent enterprise under similar circumstances might be expected to derive on its own- AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
