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...
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Demand of differential duty - classification of imported goods - fire sprinklers - It cannot be concluded from the aforesaid Circular that fire sprinklers are excluded from sprinklers. In fact ‘sprinklers’ and ‘drip irrigation system including laterals’ are separated by a semi colon - AT
Demand of differential duty - classification of imported goods - fire sprinklers - It cannot be concluded from the aforesaid Circular that fire sprinklers are excluded from sprinklers. In fact ‘sprinklers’ and ‘drip irrigation system including laterals’ are separated by a semi colon - AT
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