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...
Impugned properties not held as benami as title not transferred to alleged benamidars due to partial payments made. No evidence of cash infusions by beneficial owner into accounts of alleged benamidars. AT unable to interfere with order of Adjudicating Authority holding transactions regarding impugned properties not benami under PBPTA.
Impugned properties not held as benami as title not transferred to alleged benamidars due to partial payments made. No evidence of cash infusions by beneficial owner into accounts of alleged benamidars. AT unable to interfere with order of Adjudicating Authority holding transactions regarding impugned properties not benami under PBPTA.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
