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...
Classification of goods - unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours - different classification are for different mixtures - Rate of GST will be 5% or NIL as it depends on use of brand name.
Classification of goods - unbranded mixture of flour of pulses and grams i.e. leguminous vegetables and cereal flours - different classification are for different mixtures - Rate of GST will be 5% or NIL as it depends on use of brand name.
Note: It is a system-generated summary and is for quick reference only.