Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Reopening of assessment u/s 147 - underlying information/material which formed the basis for triggering the assessment/reassessment proceedings was required to be furnished to the petitioner. - That being the position, according to us, the best way forward is to set aside the impugned order passed under Section 148A(d) of the Act and the consequential notice of even date i.e., 25.07.2022 issued under Section 148 of the Act. - Matter restored back with directions - HC
Reopening of assessment u/s 147 - underlying information/material which formed the basis for triggering the assessment/reassessment proceedings was required to be furnished to the petitioner. - That being the position, according to us, the best way forward is to set aside the impugned order passed under Section 148A(d) of the Act and the consequential notice of even date i.e., 25.07.2022 issued under Section 148 of the Act. - Matter restored back with directions - HC
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