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...
Addition made on the alleged entries in the seized material - AO simply added the amounts appearing in the diary as unexplained income of the assessee.AO also did not verify the contention of the assessee that these loose sheets did not pertain to the assessee or it is rough work for the site purposes - Additions deleted - AT
Addition made on the alleged entries in the seized material - AO simply added the amounts appearing in the diary as unexplained income of the assessee.AO also did not verify the contention of the assessee that these loose sheets did not pertain to the assessee or it is rough work for the site purposes - Additions deleted - AT
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