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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Whether penalty under section 272A(1)(d) could be sustained where statutory notices under section 142(1) were served to an email ID other than the assessee's registered email. Held that statutory service must follow the mode designated by the statute; application of the maxim expression unius est exclusion alterium supports that notices dispatched to the husband's email (unavailable due to his illness) did not constitute valid service on the assessee whose own email was on record. Consequence: deficiency in service vitiates the penalty; penalty set aside and appeal allowed. - ITAT
Whether penalty under section 272A(1)(d) could be sustained where statutory notices under section 142(1) were served to an email ID other than the assessee's registered email. Held that statutory service must follow the mode designated by the statute; application of the maxim expression unius est exclusion alterium supports that notices dispatched to the husband's email (unavailable due to his illness) did not constitute valid service on the assessee whose own email was on record. Consequence: deficiency in service vitiates the penalty; penalty set aside and appeal allowed. - ITAT
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