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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Additions u/sec 68 in respect of sale of shares and u/sec 69 in respect of estimated commission expenditure - The Tribunal, relying upon the judicial precedents, found that the appellant had substantiated the genuineness of the purchase and sale of shares through banking channels and documentation. The lack of independent inquiry or substantive evidence from the AO to refute the appellant's claims led to the decision to delete the additions made under sections 68 and 69C, thereby allowing the appeal in favor of the appellant.
Additions u/sec 68 in respect of sale of shares and u/sec 69 in respect of estimated commission expenditure - The Tribunal, relying upon the judicial precedents, found that the appellant had substantiated the genuineness of the purchase and sale of shares through banking channels and documentation. The lack of independent inquiry or substantive evidence from the AO to refute the appellant's claims led to the decision to delete the additions made under sections 68 and 69C, thereby allowing the appeal in favor of the appellant.
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