Business deductions and transfer pricing issues: tribunal treatment of software write-offs, donation receipts, warranty provisions, and related expens...
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Reopening of assessment - subsequent information or material which tends to or has the potential of undermining its findings of assessment made u/s 143(3) and have an important bearing then invocation of the power to reassessment u/s 147 is warranted.
Reopening of assessment - subsequent information or material which tends to or has the potential of undermining its findings of assessment made u/s 143(3) and have an important bearing then invocation of the power to reassessment u/s 147 is warranted.
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