Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
Reopening of assessment beyond the time allowed - period of limitation - - When by an order of the Tribunal, the income is excluded from the total income of the assessee for the block assessment - the provisions of sec. 150(1) are applicable - reopening upheld - AT
Reopening of assessment beyond the time allowed - period of limitation - - When by an order of the Tribunal, the income is excluded from the total income of the assessee for the block assessment - the provisions of sec. 150(1) are applicable - reopening upheld - AT
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