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...
Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - In the present case, the provisions of Section 138C of the Act were not complied with to use the computer printouts as evidence. It is noted that the certificate was not prepared during the seizure of the electronic devices, as required under the law. - The statements cannot be the sole reason to confirm the charge of undervaluation - AT
Scope and validity of the evidence collected from the emails - rejection of declared value on Bill of Entry - In the present case, the provisions of Section 138C of the Act were not complied with to use the computer printouts as evidence. It is noted that the certificate was not prepared during the seizure of the electronic devices, as required under the law. - The statements cannot be the sole reason to confirm the charge of undervaluation - AT
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