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Income Tax - Highlights / Catch Notes

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Transfer pricing adjustments - Obligation of the assessee to ...

Income Tax

January 27, 2017

Transfer pricing adjustments - Obligation of the assessee to follow procedure u/s 144C - once the Revenue itself admits the order passed to be a draft assessment order, it cannot in law proceed to collect the demand raised, so that the raising of demand would be without the sanction of law. - AT

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