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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Transfer pricing - Addition in final assessment - AO is not ...


Assessing Officer Cannot Add Items to Final Assessment Not in Draft Order Approved by DRP: Section 144C.

April 11, 2019

Case Laws     Income Tax     AT

Transfer pricing - Addition in final assessment - AO is not permitted to make any addition which is not contained in the draft assessment order and approved by the DRP u/s 144C

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