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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Nature of expenses - payment of royalty - revenue or capital expenditure - Permission to user the name and Trade Mark - Royalty is payable on the basis of Annual Sales Turnover - No new asset was acquired by the assessee. The assessee merely acted as user. - CIT(A) rightly allowed the same as revenue expenditure - AT
Nature of expenses - payment of royalty - revenue or capital expenditure - Permission to user the name and Trade Mark - Royalty is payable on the basis of Annual Sales Turnover - No new asset was acquired by the assessee. The assessee merely acted as user. - CIT(A) rightly allowed the same as revenue expenditure - AT
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