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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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      Income Tax

      The Assessing Officer, instead of complying with the provisions...

      Reassessment u/ss 147/148 deemed illegal for search cases; should have followed Section 153C.

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      Income TaxDecember 25, 2015Case LawsAT
      The Assessing Officer, instead of complying with the provisions of section 153C, proceeded with the reassessment under section 147/148 which is not applicable to search cases. Therefore, the impugned assessment order passed u/s 143(3), r.w.s. 147 of the Income tax Act, 1961 is illegal, arbitrary and without any jurisdiction - AT
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