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 - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the manufacture of goods on the job work basis - appellant is entitled for Cenvat credit on the strength of Bill of Entry even though the same is in the name of Principal but with a declaration in favour of the appellant. - AT
Cenvat credit - Bill of Entry in the name of the supplier of the raw material i.e. Principal - goods were received by the appellant as a job worker and used in the manufacture of goods on the job work basis - appellant is entitled for Cenvat credit on the strength of Bill of Entry even though the same is in the name of Principal but with a declaration in favour of the appellant. - AT
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