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...
Transfer pricing adjustment - Profit Level Indicator (PLI) - No adjustment is to be made on account of depreciation in the hands of assessee while computing PLI of the assessee. - AT
Transfer pricing adjustment - Profit Level Indicator (PLI) - No adjustment is to be made on account of depreciation in the hands of assessee while computing PLI of the assessee. - AT
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