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...
Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but the explanation inserted by way of amendment of Condition No.104 of the Exemption Notification amply clarifies that the exemption condition would be satisfied if the aircraft imported is used for non-scheduled (passenger) services or non-scheduled (charter) services. - HC
Exemption from duty - import of helicopters - Actual user condition - Although, the requirements of Condition No.104 of the Exemption Notification are unambiguous but the explanation inserted by way of amendment of Condition No.104 of the Exemption Notification amply clarifies that the exemption condition would be satisfied if the aircraft imported is used for non-scheduled (passenger) services or non-scheduled (charter) services. - HC
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