Institutional client call-recording exemption lets research analysts retain alternative verifiable interaction records while maintaining broader clien...
Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite s...
TP Adjustment - Treatment of export incentives as non-operating - it is not any initial period of operations of the assessee as taken note of by the DRP. It appears that the DRP mixed up the facts of some other case, which eventually resulted in miscarriage of justice. Thus we are of the considered opinion that the amount of export incentives is liable to be considered as part of operating revenue. - AT
TP Adjustment - Treatment of export incentives as non-operating - it is not any initial period of operations of the assessee as taken note of by the DRP. It appears that the DRP mixed up the facts of some other case, which eventually resulted in miscarriage of justice. Thus we are of the considered opinion that the amount of export incentives is liable to be considered as part of operating revenue. - AT
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TaxTMI 
TaxTMI 
