Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
Revision u/s 263 - reassessment u/s 147 - AO was satisfied the explanation of the assessee with regard to Accommodation entries. - Reopening of the assessment in this case is invalid, bad in law and therefore, such re-assessment proceedings could not be reopened u/s 263
Revision u/s 263 - reassessment u/s 147 - AO was satisfied the explanation of the assessee with regard to Accommodation entries. - Reopening of the assessment in this case is invalid, bad in law and therefore, such re-assessment proceedings could not be reopened u/s 263
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