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...
Ex parte order of CIT(A) - providing proper opportunity to the assessee - Although, we do note that the assessee have been most casual in their approach and were not present before the Ld. Commissioner of Income Tax (Appeals) and have also chosen not to be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals to the file of the CIT(A) - AT
Ex parte order of CIT(A) - providing proper opportunity to the assessee - Although, we do note that the assessee have been most casual in their approach and were not present before the Ld. Commissioner of Income Tax (Appeals) and have also chosen not to be represented before this Tribunal today, in the interest of substantial justice, we deem it fit to restore these appeals to the file of the CIT(A) - AT
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