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...
CENVAT Credit - an assessee cannot be compelled to avail the exemption, which in any case is conditional exemption. The revenue did not raise any objection at the time of payment of 100% service tax. It is only when the credit of the same was availed by the assessee such objection came to be raised by the Revenue. - Demand set aside.
CENVAT Credit - an assessee cannot be compelled to avail the exemption, which in any case is conditional exemption. The revenue did not raise any objection at the time of payment of 100% service tax. It is only when the credit of the same was availed by the assessee such objection came to be raised by the Revenue. - Demand set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
