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...
Bail granted in case involving alleged import of prohibited e-cigarettes and misdeclared goods. Applicant not directly connected to importer or customs broker. Involvement alleged based on co-accused statements and money trail. No credible material for custodial interrogation. Directed to release applicant on bail with PR bond and sureties if arrested.
Bail granted in case involving alleged import of prohibited e-cigarettes and misdeclared goods. Applicant not directly connected to importer or customs broker. Involvement alleged based on co-accused statements and money trail. No credible material for custodial interrogation. Directed to release applicant on bail with PR bond and sureties if arrested.
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