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...
Explained Investment Sources: documented gifts and traceable salary savings supported deletion of additions for property and mutual-fund SIP investmen...
Internal comparable pricing supports arm's-length interest on compulsorily convertible debentures, preventing their recharacterisation as equity for t...
Levy of definitive anti dumping duty - the claim of confidentiality made by the Domestic Industry was justified - The finding of the Designated Authority in regard to ‘confidentiality’, therefore, does not suffer from any infirmity.
Levy of definitive anti dumping duty - the claim of confidentiality made by the Domestic Industry was justified - The finding of the Designated Authority in regard to ‘confidentiality’, therefore, does not suffer from any infirmity.
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