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...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Depreciation - assessee treated the acquisition of goodwill as technical know how - intangible assets - since imparting of education in school cannot be equated with the information or technique helping in industrial manufacturing - depreciation not allowed - AT
Depreciation - assessee treated the acquisition of goodwill as technical know how - intangible assets - since imparting of education in school cannot be equated with the information or technique helping in industrial manufacturing - depreciation not allowed - AT
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