Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Deduction u/s 54 denied - LTCG - New house property was purchased in the name of son - it can be seen that the son of the assessee is a direct relation - In a case, Delhi HC has allowed the exemption where assessee had purchased new house in name of his wife - thus, the exemption could not be denied if entire investment had come out of proceeds of old property - AT
Deduction u/s 54 denied - LTCG - New house property was purchased in the name of son - it can be seen that the son of the assessee is a direct relation - In a case, Delhi HC has allowed the exemption where assessee had purchased new house in name of his wife - thus, the exemption could not be denied if entire investment had come out of proceeds of old property - AT
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