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...
Rejection of books of accounts - Without pinpointing any defect much less any material defect in the books of account of the assessee regularly maintained, provision of Section 145(3) cannot be invoked - AT
Rejection of books of accounts - Without pinpointing any defect much less any material defect in the books of account of the assessee regularly maintained, provision of Section 145(3) cannot be invoked - AT
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