Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Determination of arm's length price (ALP) - rate of commission charged by the assessee from its AEs - It is the assessee who has to substantiate that the price charged is at ALP and not vice versa. The assessee has to face the music if it fails to prove so. - AT
Determination of arm's length price (ALP) - rate of commission charged by the assessee from its AEs - It is the assessee who has to substantiate that the price charged is at ALP and not vice versa. The assessee has to face the music if it fails to prove so. - AT
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