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...
Reassessment cannot be justified merely by a change in the opinion of the Assessing Officer, especially when all relevant information was already considered in the original assessment. The court emphasized that reopening of assessment requires tangible material suggesting income escapement, which was not present in this case. - Notice issued u/s 148 for reassessment u/s 147 qashed - HC
Reassessment cannot be justified merely by a change in the opinion of the Assessing Officer, especially when all relevant information was already considered in the original assessment. The court emphasized that reopening of assessment requires tangible material suggesting income escapement, which was not present in this case. - Notice issued u/s 148 for reassessment u/s 147 qashed - HC
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