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...
The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises involved in acquisitions, control acquisitions, and mergers or amalgamations meeting certain criteria related to asset value and turnover. - The notification provides guidance on how to calculate the relevant thresholds under section 5 of the Act. It specifies that when a portion of an enterprise or division or business is involved in the transaction, the value of assets and turnover attributable to that portion or division or business shall be considered.
The notification outlines specific exemptions from certain provisions of the Competition Act, 2002 for a period of two years. These exemptions apply to enterprises involved in acquisitions, control acquisitions, and mergers or amalgamations meeting certain criteria related to asset value and turnover. - The notification provides guidance on how to calculate the relevant thresholds under section 5 of the Act. It specifies that when a portion of an enterprise or division or business is involved in the transaction, the value of assets and turnover attributable to that portion or division or business shall be considered.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4879 
