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...
LTCG - exemption u/s 54F - CIT(A) while enhancement has not given any reasons as to why the enhancement is necessary and why the assessee is not justified in adopting the figure of the actual sale consideration received. - AO as well as CIT(A) failed to justify the stand by making additions in respect of long term capital gain without granting exemption u/s 54F
LTCG - exemption u/s 54F - CIT(A) while enhancement has not given any reasons as to why the enhancement is necessary and why the assessee is not justified in adopting the figure of the actual sale consideration received. - AO as well as CIT(A) failed to justify the stand by making additions in respect of long term capital gain without granting exemption u/s 54F
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