Functional comparability under TNMM supported exclusion of ITeS comparables with R&D, intangibles, diversified operations, or unavailable segmental da...
Reopening of assessment - special audit report as basis for reopening - though the orders of assessment passed u/s 143(3) have sanctity attached, it does not grant immunity to an assessee from proceedings for reopening of assessment year of Section 147 / 148, provided the jurisdictional requirements therein are satisfied, at the time when the reopening notice is issued - HC
Reopening of assessment - special audit report as basis for reopening - though the orders of assessment passed u/s 143(3) have sanctity attached, it does not grant immunity to an assessee from proceedings for reopening of assessment year of Section 147 / 148, provided the jurisdictional requirements therein are satisfied, at the time when the reopening notice is issued - HC
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