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...
Disallowance of interest paid to close relatives of the assessee - Interest of 18% paid by the assessee could not considered as excessive. Application of Sec. 40A(2) was not warranted - AT
Disallowance of interest paid to close relatives of the assessee - Interest of 18% paid by the assessee could not considered as excessive. Application of Sec. 40A(2) was not warranted - AT
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