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...
Applicability of Section 50C while claiming deduction u/s 54 - exemption is allowable with reference to the amount of Capital Gain and not with reference to the amount of net consideration - Exemption allowed despite additions made u/s 50C - AT
Applicability of Section 50C while claiming deduction u/s 54 - exemption is allowable with reference to the amount of Capital Gain and not with reference to the amount of net consideration - Exemption allowed despite additions made u/s 50C - AT
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