Assessment
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....(a) the evidence furnished by the assessee; (b) the report of the Valuation Officer; (c) the order of the Transfer Pricing Officer; (d) the direction of the Commissioner under section 161;and (e) the material in his possession, in respect of which an opportunity of being heard has been provided to the assessee.....
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.... his acceptance of the variations to the Assessing Officer; or (b) file his objections, if any, to such variation to,- (i) the Dispute Resolution Panel; and (ii) the Assessing Officer. (5) The Assessing Officer shall complete the assessment on the basis of the draft order, if- &....


TaxTMI
TaxTMI