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    August 6, 2026   Case Laws Income Tax
    International transaction benchmarking restricts transfer pricing adjustments to associated-enterprise dealings, while functional comparability governs software service margins.
    August 6, 2026   Case Laws Income Tax
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    August 6, 2026   Case Laws Central Excise
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      Income Tax

      Revision u/s 263 - AO while completing the assessment u/s 143(3)...

      CIT Revises Tax Assessment u/s 263; AO's Oversight in Section 143(3) Process Requires Correction for Accurate Taxation.

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      Income TaxOctober 22, 2015Case LawsAT
      Revision u/s 263 - AO while completing the assessment u/s 143(3) never applied his mind to various issues as pointed out by the CIT - revision upheld - AT
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