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...
Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or documents and the claim was resubmitted, the date of filing the refund application is taken as the date of first filing the refund claim and not the date on which the claim was resubmitted. - AT
Relevant date for filing of Refund - It is settled that even if the refund claim is filed well within the time and the same is returned for want of clarification or documents and the claim was resubmitted, the date of filing the refund application is taken as the date of first filing the refund claim and not the date on which the claim was resubmitted. - AT
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