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...
CENVAT Credit - input services - The nomenclature and the classification of services is secondary. Just because the appellants could not classify the service availed under a particular head, it does not take away the substantial right of the appellants to avail the credit if it is otherwise permissible under the rules. As we have seen above that the definition of input service, even after the amendment carried out in 2011, is an all-encompassing definition. - AT
CENVAT Credit - input services - The nomenclature and the classification of services is secondary. Just because the appellants could not classify the service availed under a particular head, it does not take away the substantial right of the appellants to avail the credit if it is otherwise permissible under the rules. As we have seen above that the definition of input service, even after the amendment carried out in 2011, is an all-encompassing definition. - AT
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