Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Presumptive income u/s 44AF of the Income Tax Act – No nexus had been established by the assessee with the sale transaction of their business and cash deposited. Thus, Section 44AF cannot be applied in this case - AT
Presumptive income u/s 44AF of the Income Tax Act – No nexus had been established by the assessee with the sale transaction of their business and cash deposited. Thus, Section 44AF cannot be applied in this case - AT
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