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...
Denial of exemption u/s.10A/10B in respect of provisions no longer required written back - disallowance made with regard to provision is to be considered as part of business profit for the purpose of determining deduction u/s.10A/10B of the Act. - AT
Denial of exemption u/s.10A/10B in respect of provisions no longer required written back - disallowance made with regard to provision is to be considered as part of business profit for the purpose of determining deduction u/s.10A/10B of the Act. - AT
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