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...
Seeking provisional release of vehicle invoking Section 129(1) of the GST Act - alternative remedy of statutory appeal - these are the disputed questions of facts, which cannot be gone into in the Writ Petition under Article 226 of the Constitution of India, especially when the alternate remedy is available under Section 107 of the GST Act. - HC
Seeking provisional release of vehicle invoking Section 129(1) of the GST Act - alternative remedy of statutory appeal - these are the disputed questions of facts, which cannot be gone into in the Writ Petition under Article 226 of the Constitution of India, especially when the alternate remedy is available under Section 107 of the GST Act. - HC
Note: It is a system-generated summary and is for quick reference only.