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...
TDS u/s 194A - addition u/s.40(a)(ia) - Non deduction of TDS - the necessary requirement got fully satisfied once the certificate in the requisite form was obtained by the assessee and placed before the ld. CIT(A) and also the AO (during the course of remand proceedings). - the necessary condition has been satisfied and hence the assessee cannot be treated as an assessee in default. - AT
TDS u/s 194A - addition u/s.40(a)(ia) - Non deduction of TDS - the necessary requirement got fully satisfied once the certificate in the requisite form was obtained by the assessee and placed before the ld. CIT(A) and also the AO (during the course of remand proceedings). - the necessary condition has been satisfied and hence the assessee cannot be treated as an assessee in default. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
