Working capital adjustment, comparable selection and trade receivables interest were revisited in transfer pricing, with key additions deleted and rem...
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Reopening of assessment - Revenue has received cogent tangible material having live link/nexus with the reasons to believe that the income has escaped assessment, the return of income was originally processed and accepted u/s 143(1) and not u/s 143(3) r.w.s. 143(2) - case was re-opened within four years - Revenue has rightly invoked the provisions of section 147/148 - AT
Reopening of assessment - Revenue has received cogent tangible material having live link/nexus with the reasons to believe that the income has escaped assessment, the return of income was originally processed and accepted u/s 143(1) and not u/s 143(3) r.w.s. 143(2) - case was re-opened within four years - Revenue has rightly invoked the provisions of section 147/148 - AT
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