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Only international transactions entered by assessee with its AE can be subjected to adjustment
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International Tax
Only international transactions entered by assessee with its AE can be subjected to adjustment
Posted on
on
January 25, 2020
Tenet Tax Daily January 23 2020
By
tenettax-team
International Tax
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Where HC stayed the final assessment order, continuation of reassessment proceedings held valid
Mere issuance of a show-cause notice cannot be equated and treated as a draft assessment order as same would make provisions of section 144C redundant