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...
Penalty u/s 271D and u/s 271E - accepting and repayment of loan in cash in excess of ₹ 20,000/- section 269SS and section 269T - The appellant has not explained as to the urgency, compulsion or any other important circumstance for the breach and that too repeatedly - levy of penalty confirmed - HC
Penalty u/s 271D and u/s 271E - accepting and repayment of loan in cash in excess of ₹ 20,000/- section 269SS and section 269T - The appellant has not explained as to the urgency, compulsion or any other important circumstance for the breach and that too repeatedly - levy of penalty confirmed - HC
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