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 commission paid owing to the absence of details of the persons to whom the commission has been paid - prima facie genuineness of expenditure is in doubt - Further, the business purpose of the expense has also to be demonstrated besides the payment which is missing in this case because none of the agent has been examined by the appellant - AO has correctly disallowed the expense claimed.
Addition of commission paid owing to the absence of details of the persons to whom the commission has been paid - prima facie genuineness of expenditure is in doubt - Further, the business purpose of the expense has also to be demonstrated besides the payment which is missing in this case because none of the agent has been examined by the appellant - AO has correctly disallowed the expense claimed.
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