TP adjustment - effect of non issue of SCN by AO - Though the AO ...
Income Tax
July 4, 2019
TP adjustment - effect of non issue of SCN by AO - Though the AO records reasons and even gets those reasons approved by CIT and clearly mentions the reasons for reference in the referral letter but fails to show cause the same to assessee. The said act of Assessing Officer is in contradiction to the provisions of section 92CA(1)
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