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Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Sub-section (1) in Section 7 amended to exempt Extra Neutral Alcohol used for manufacturing alcoholic liquor for human consumption from Union Territory tax. Section 8A inserted to regularize non-levy or short levy of Union Territory tax resulting from general practice, empowering Government in this regard.
Sub-section (1) in Section 7 amended to exempt Extra Neutral Alcohol used for manufacturing alcoholic liquor for human consumption from Union Territory tax. Section 8A inserted to regularize non-levy or short levy of Union Territory tax resulting from general practice, empowering Government in this regard.
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