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...
Maintainability of appeal - non-prosecution of the case - matter adjourned beyond three times - Refund claim - The Tribunal observed that the appellant's repeated failure to appear indicated a lack of seriousness towards the appeal process. Despite the availability of the case schedule on the Tribunal's website, the appellant failed to follow up or make themselves available, thereby delaying the proceedings. - The Tribunal dismissed the appeal for default.
Maintainability of appeal - non-prosecution of the case - matter adjourned beyond three times - Refund claim - The Tribunal observed that the appellant's repeated failure to appear indicated a lack of seriousness towards the appeal process. Despite the availability of the case schedule on the Tribunal's website, the appellant failed to follow up or make themselves available, thereby delaying the proceedings. - The Tribunal dismissed the appeal for default.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
