Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Clandestine removal - cross-examination of persons whose statements were relied upon - As per Section 9D, the provisions are clear that, before relying on the statement of witness, it is essential on the part of the Adjudicating Authority to first examine the witness and then only such statement can be relied upon.
Clandestine removal - cross-examination of persons whose statements were relied upon - As per Section 9D, the provisions are clear that, before relying on the statement of witness, it is essential on the part of the Adjudicating Authority to first examine the witness and then only such statement can be relied upon.
Note: It is a system-generated summary and is for quick reference only.