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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Deduction u/s 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment year is a separate unit - the Section 80IB(14)(g) in turn refers to IDR Act, 1951 and not MSME Act, 2006. Thus, notifications issued under IDR Act, 1951 will hold the field
Deduction u/s 80IB - investment threshold limits in Plant and Machinery - assessee has to fulfill criteria as laid down u/s 80IB(14)(g) every year as every assessment year is a separate unit - the Section 80IB(14)(g) in turn refers to IDR Act, 1951 and not MSME Act, 2006. Thus, notifications issued under IDR Act, 1951 will hold the field
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