Customs Broker association membership becomes mandatory in the operating jurisdiction, with exclusive membership and limited compliance-time relaxatio...
Transfer pricing comparability requires functional alignment, reliable financial data, and careful review of working capital and receivables adjustmen...
Transfer pricing rules require benchmarking corporate guarantees and associated-enterprise advances, while invalid domestic-transaction adjustments ca...
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Reopening of assessment u/s 147 - validity of order u/s 148A - the Assessing Officer has passed an order u/s 148A of the Act which is not final adjudication but a preliminary order. The final proceedings are liable to be drawn under Section 148 of the Act, in which the petitioner will get the full opportunity to contest the matter. Writ Petition, being premature, is hereby dismissed. - HC
Reopening of assessment u/s 147 - validity of order u/s 148A - the Assessing Officer has passed an order u/s 148A of the Act which is not final adjudication but a preliminary order. The final proceedings are liable to be drawn under Section 148 of the Act, in which the petitioner will get the full opportunity to contest the matter. Writ Petition, being premature, is hereby dismissed. - HC
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