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 the share capital - Once the assessee has furnished the adequate evidence/material, the burden of the assessee is discharged in proving identity of shareholders, genuineness of transaction and creditworthiness of shareholder - in a case, wherein the shareholders have neither denied the investment nor any enquiry has been made by AO or adverse material was brought on record - addition not unsustainable in law
Addition of the share capital - Once the assessee has furnished the adequate evidence/material, the burden of the assessee is discharged in proving identity of shareholders, genuineness of transaction and creditworthiness of shareholder - in a case, wherein the shareholders have neither denied the investment nor any enquiry has been made by AO or adverse material was brought on record - addition not unsustainable in law
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