https://www.taxtmi.com/caselaws?id=200708 The tribunal set aside the Assessing Officer's order and directed a re-assessment in the name of the merged company due to the failure to recognize the merger during assessment proceedings. Regarding transfer pricing, discrepancies in adjustments were noted, emphasizing the need for a fair opportunity and proper application of the law. The tribunal highlighted concerns over disallowances and interest levies, emphasizing the appellant's right to seek relief and waiver options. The appellant contested interest liabilities under specific sections, seeking relief based on legal decisions and requesting waiver options, with the tribunal reserving the right to address these issues further. en-us Fri, 21 Apr 2017 00:00:00 +0530 Mon, 16 Apr 2018 06:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200708 The tribunal set aside the Assessing Officer's order and directed a re-assessment in the name of the merged company due to the failure to recognize the merger during assessment proceedings. Regarding transfer pricing, discrepancies in adjustments were noted, emphasizing the need for a fair opportunity and proper application of the law. The tribunal highlighted concerns over disallowances and interest levies, emphasizing the appellant's right to seek relief and waiver options. The appellant contested interest liabilities under specific sections, seeking relief based on legal decisions and requesting waiver options, with the tribunal reserving the right to address these issues further. Case-Laws Income Tax Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200708