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...
Whether AO ought to have reduced not the gross interest income but the net interest income for qualifying the profits of the business for determining the eligible deduction u/ 10AA - As the DRP has not decided this issue and the final assessment order is only for implementing the direction of the DRP u/s 144C(13), the assessee cannot raise this issue at this stage - AT
Whether AO ought to have reduced not the gross interest income but the net interest income for qualifying the profits of the business for determining the eligible deduction u/ 10AA - As the DRP has not decided this issue and the final assessment order is only for implementing the direction of the DRP u/s 144C(13), the assessee cannot raise this issue at this stage - AT
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