9 results for “transfer pricing”+ Section 151(2)clear
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In the result, appeals of the assessee for the A
Bench: Shri V. Durga Rao& Shri D.S. Sunder Singh
151 of the Act. Therefore, the Ld.DR submitted that even in the case of the assessments completed u/s 143(1) or 143(3), the AO is bound to issue notice u/s 153A, once search is conducted and to assess or reassess the total income in respect of each assessment year following with such six assessment years. Therefore, the Ld.DR argued