SEZ-unit profit deduction covers voluntary transfer-pricing adjustments, while exempt-income costs, foreign-exchange loss and ITeS comparables are exa...
Disallowance of the set off of the business loss with surrendered income - the surrendered income, in respect of which the entries had already been made in the books of accounts of the assessee in relation to the property income from property dealing, amount to business income and it allows the set off of the business loss - AT
Disallowance of the set off of the business loss with surrendered income - the surrendered income, in respect of which the entries had already been made in the books of accounts of the assessee in relation to the property income from property dealing, amount to business income and it allows the set off of the business loss - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
