Prospective valuation amendment limits reassessment: unamended fair market value reference could not justify reopening based on a registered valuer's ...
Assessment proceedings u/s 153C against assessee will survive if AO is capable of generating satisfaction for issuing notice u/s 153C even if authorization of search u/s 132 was quashed in the case of the searched person.
Assessment proceedings u/s 153C against assessee will survive if AO is capable of generating satisfaction for issuing notice u/s 153C even if authorization of search u/s 132 was quashed in the case of the searched person.
Note: It is a system-generated summary and is for quick reference only.