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...
Addition of sundry creditors payable including expenses outstanding by AO u/s 41(1) on cessation of liability - notice u/sec 133(6) of the Act issued by the AO was returned unserved - the Ld.CIT(A) has considered the overall facts and relied on the judicial decisions and granted relief to the assessee rightly - AT
Addition of sundry creditors payable including expenses outstanding by AO u/s 41(1) on cessation of liability - notice u/sec 133(6) of the Act issued by the AO was returned unserved - the Ld.CIT(A) has considered the overall facts and relied on the judicial decisions and granted relief to the assessee rightly - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
