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...
Direction to credit the ITC amount to the Electronic Credit Ledger - Transition from VAT to GST - failure to file Tran-2 within the due date - The Writ Petitions are disposed of only by directing the third respondent to pass appropriate orders, after following the procedures as indicated.
Direction to credit the ITC amount to the Electronic Credit Ledger - Transition from VAT to GST - failure to file Tran-2 within the due date - The Writ Petitions are disposed of only by directing the third respondent to pass appropriate orders, after following the procedures as indicated.
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