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...
Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s 260A(3) provided u/s 260A(4) - If the High Court was of the view that the appeal did not involve any substantial question of law, it should have recorded a categorical finding and should have dismissed the appeal in limine.
Mandatory procedure u/s 260A - scope and procedure to adopted by the HC u/s 260A - The appeal is heard on merits only on the questions framed by the High Court u/s 260A(3) provided u/s 260A(4) - If the High Court was of the view that the appeal did not involve any substantial question of law, it should have recorded a categorical finding and should have dismissed the appeal in limine.
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