Validity of notice u/s 148 – Reason to believe - The mere fact ...
Case Laws Income Tax
December 31, 2012
Validity of notice u/s 148 – Reason to believe - The mere fact that a transfer pricing order had led to a partially adverse order, or that in the subsequent year, the amount claimed was disallowed, does not constitute a valid basis for issuance of the notice. - HC
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