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...
Assessment u/s 153A - proof of incriminating material found in search - the profit and loss account and balance sheet of the assessee company, by any stretch of imagination, cannot be considered as incriminating material - Additions deleted.
Assessment u/s 153A - proof of incriminating material found in search - the profit and loss account and balance sheet of the assessee company, by any stretch of imagination, cannot be considered as incriminating material - Additions deleted.
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