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 of income declared by assessee under Voluntary Disclosure of Income Scheme, 1997 (VDIS, 1997’) - The Tribunal allowed the assessee's appeal and deleted the addition made by the ITD. The Tribunal noted that the assessee provided evidence to support their claim that the investments and expenditures related to previous years, and the ITD did not establish that they occurred in 1997-98.
Addition of income declared by assessee under Voluntary Disclosure of Income Scheme, 1997 (VDIS, 1997’) - The Tribunal allowed the assessee's appeal and deleted the addition made by the ITD. The Tribunal noted that the assessee provided evidence to support their claim that the investments and expenditures related to previous years, and the ITD did not establish that they occurred in 1997-98.
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