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...
Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that of relevant Assessment Year, cannot prove that the assessee has not proved his proper purchase and sold of the agricultural land. - AT
Merely observing that there was no agricultural product sold in the particular Financial Year under consideration and the certificate given by the Tehsildar is not that of relevant Assessment Year, cannot prove that the assessee has not proved his proper purchase and sold of the agricultural land. - AT
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