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...
Additions u/s 41(1) on account of cessation of liability - the case of the Revenue that even after passing of further 5 years from the date of assessment, the assessee could not trace his creditors - additions confirmed - AT
Additions u/s 41(1) on account of cessation of liability - the case of the Revenue that even after passing of further 5 years from the date of assessment, the assessee could not trace his creditors - additions confirmed - AT
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