2022 (8) TMI 1420

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..... RS [ 2009 (3) TMI 550 - SUPREME COURT] has in very clear terms expressed that when a certain State, within whose jurisdiction the transferee is located, is not issuing form F, then in such an eventuality it would be open to the Assessing Officer to complete reassessment proceedings on its own merits after examining the transaction between the parties, keeping in mind the circumstance that the ass .....

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..... imbatore authorities, insisted on submission of F forms. It is petitioners case that the Apex Court has in very clear terms expressed that when a certain State, within whose jurisdiction the transferee is located, is not issuing form F, then in such an eventuality it would be open to the Assessing Officer to complete reassessment proceedings on its own merits after examining the transaction bet .....

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