Reopening of assessment u/s 147 - reasons to believe - the ...
Income Tax
November 12, 2022
Reopening of assessment u/s 147 - reasons to believe - the reasons recorded by the AO do not lead to the conclusion that the assessee and Biomatrix were associated enterprises, and, therefore, it could not be said that any income, on account of ALP adjustment, had escaped assessment. - AT
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