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...
Capital gain computation - Deduction of cost of land with expenses for exploitation on land and others - the amount was shown as advance in books of account and not capitalized because the registration was pending - Assessee is having complete documents and information from which it can easily file documentary evidences to AO to prove cost without any difficulty. - Matter restored back to AO - AT
Capital gain computation - Deduction of cost of land with expenses for exploitation on land and others - the amount was shown as advance in books of account and not capitalized because the registration was pending - Assessee is having complete documents and information from which it can easily file documentary evidences to AO to prove cost without any difficulty. - Matter restored back to AO - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4897 
