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...
Provision for direct expenses - AO observed that expenditure actually not incurred during the year - mercantile system of accounting - construction activity - expenditure cannot be be disallowed merely because expected future expenses kept into mind - AT
Provision for direct expenses - AO observed that expenditure actually not incurred during the year - mercantile system of accounting - construction activity - expenditure cannot be be disallowed merely because expected future expenses kept into mind - AT
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