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...
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SVLDRS - Discharge Certificate - The adjudicating authority does not have the jurisdiction to proceed with the adjudication without revoking or cancelling the Discharge Certificate, which is solely within the purview of the Designated Committee under SVLDRS. - Only the Designated Committee has the authority to revoke or cancel the Discharge Certificate if it finds that the declaration contains false particulars.
SVLDRS - Discharge Certificate - The adjudicating authority does not have the jurisdiction to proceed with the adjudication without revoking or cancelling the Discharge Certificate, which is solely within the purview of the Designated Committee under SVLDRS. - Only the Designated Committee has the authority to revoke or cancel the Discharge Certificate if it finds that the declaration contains false particulars.
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