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...
SSI Exemption - independent units or not - clubbing of clearances - four units have been created on paper without having proper manufacturing facilities - The facts and circumstances have warranted to examine the reality of these units; and after going behind the mask of these entities, it has been revealed that activities of these units i.e. manufacture, clearance, etc. has to be clubbed together. - AT
SSI Exemption - independent units or not - clubbing of clearances - four units have been created on paper without having proper manufacturing facilities - The facts and circumstances have warranted to examine the reality of these units; and after going behind the mask of these entities, it has been revealed that activities of these units i.e. manufacture, clearance, etc. has to be clubbed together. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
