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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Deduction towards Provision for bad debts - Addition u/s 36(1)(vii) - The ITAT found that the assessee had made a provision for bad debts but had not actually written them off in their books. Therefore, they did not meet the conditions required to claim a deduction for bad debts under Section 36(1)(vii) of the Act.- AT
Deduction towards Provision for bad debts - Addition u/s 36(1)(vii) - The ITAT found that the assessee had made a provision for bad debts but had not actually written them off in their books. Therefore, they did not meet the conditions required to claim a deduction for bad debts under Section 36(1)(vii) of the Act.- AT
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