Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
Page of 4788
Press 'Enter' after typing page number.
241 to 260 of 95749 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Deduction u/s 80IA(4) - Disallowance of project facility expenses - Revenue expenses or Capital expenditure - Appellant was engaged in infrastructure development and toll road operation - Ld. CIT(A) upheld the appellant's claim, stating that these expenses did not create capital assets and were eligible for deduction under Section 80IA(4). The tribunal, following the principle of consistency, upheld the Ld. CIT(A)'s decision, citing precedents where similar deductions were allowed, and dismissed the Revenue's appeal. Condonation of Delay: Despite the initial delay, the tri
Deduction u/s 80IA(4) - Disallowance of project facility expenses - Revenue expenses or Capital expenditure - Appellant was engaged in infrastructure development and toll road operation - Ld. CIT(A) upheld the appellant's claim, stating that these expenses did not create capital assets and were eligible for deduction under Section 80IA(4). The tribunal, following the principle of consistency, upheld the Ld. CIT(A)'s decision, citing precedents where similar deductions were allowed, and dismissed the Revenue's appeal. Condonation of Delay: Despite the initial delay, the tri
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
