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 u/s 40A(2) - expenditure is excessive or unreasonable having regard to the FMV of the goods, services or facilities - the assessee and Nimbus in negotiations with BCCI agreed neither to refund for the cancelled match nor to charge for the additional match - difference in fee did not prevent the parties from agreeing to fresh contract as to how to adjust the revenue proceeds - no addition
Addition u/s 40A(2) - expenditure is excessive or unreasonable having regard to the FMV of the goods, services or facilities - the assessee and Nimbus in negotiations with BCCI agreed neither to refund for the cancelled match nor to charge for the additional match - difference in fee did not prevent the parties from agreeing to fresh contract as to how to adjust the revenue proceeds - no addition
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