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...
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Transfer pricing - International transaction or not - the present case is a simple one where the money was routed through the AE by the assessee for the purpose of acquisition of distributorship. - This transaction did not result into diversion of income of the assessee to its AE.
Transfer pricing - International transaction or not - the present case is a simple one where the money was routed through the AE by the assessee for the purpose of acquisition of distributorship. - This transaction did not result into diversion of income of the assessee to its AE.
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