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...
Addition of debit balance written off - trade advance which is written off as irrecoverable and so to be treated as a business loss - first prove that the advances were paid during the ordinary course of business - secondly, he took all steps to recover the advanced amount - not proved, addition sustained
Addition of debit balance written off - trade advance which is written off as irrecoverable and so to be treated as a business loss - first prove that the advances were paid during the ordinary course of business - secondly, he took all steps to recover the advanced amount - not proved, addition sustained
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