Internal TNMM supports deletion of freight-forwarding adjustments where comparable non-AE transactions are separately identifiable and materially simi...
Co-terminus appellate powers require full verification before deleting TDS disallowances for alleged non-deduction of tax on freight-forwarding paymen...
Reopening of assessment u/s 147 - objection regarding no service of notice u/s 148 - assessee has filed an affidavit denying service of notice - unless, the notice is served on the proper person in the manner prescribed u/s 282, the service is insufficient and the AO does not have jurisdiction to re-assess the escaped income - AT
Reopening of assessment u/s 147 - objection regarding no service of notice u/s 148 - assessee has filed an affidavit denying service of notice - unless, the notice is served on the proper person in the manner prescribed u/s 282, the service is insufficient and the AO does not have jurisdiction to re-assess the escaped income - AT
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