SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Validity of notice issued u/s 153C - the seized material found from the premises of the 3rd party in the course of search does not belong to the assessee. Thus in our considered view the proceedings u/s 153C of the Act, cannot be initiated. - AT
Validity of notice issued u/s 153C - the seized material found from the premises of the 3rd party in the course of search does not belong to the assessee. Thus in our considered view the proceedings u/s 153C of the Act, cannot be initiated. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4881 
