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...
Bogus purchases - When the AO has not doubted the sales declared by the assessee and merely rejecting the purchases is not proper. Assessee must have taken advantage by taking accommodation entries - Additions made by CIT(A) on profit margin is proper - AT
Bogus purchases - When the AO has not doubted the sales declared by the assessee and merely rejecting the purchases is not proper. Assessee must have taken advantage by taking accommodation entries - Additions made by CIT(A) on profit margin is proper - AT
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