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...
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Allowable revenue expenditure - expenditure towards computerization - as per revenue assessee has spent the same on networking of 125 branches with a centralized processing solution and the activity has a long term benefit, warranting capitalization of the expenditure spent for the same - tribunal has recorded the conclusion that the expenditure incurred by the assessee for computerization of its branches is revenue in nature - The order passed by the tribunal is cryptic in nature and suffers from vice of non application of mind - Matter remanded back - HC
Allowable revenue expenditure - expenditure towards computerization - as per revenue assessee has spent the same on networking of 125 branches with a centralized processing solution and the activity has a long term benefit, warranting capitalization of the expenditure spent for the same - tribunal has recorded the conclusion that the expenditure incurred by the assessee for computerization of its branches is revenue in nature - The order passed by the tribunal is cryptic in nature and suffers from vice of non application of mind - Matter remanded back - HC
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