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Firm Controlled by assessee’s brother and his wife couldn’t be held as associate enterprise for TP purposes

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Posted onon August 12, 2017

Tenet Tax Daily August 04 2017

By tenettax-team
Corporate Tax, International Tax

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AO couldn’t treat payer as assessee-in-default without establishing that payee didn’t pay tax on income
Reassessment by relying on info. received from investigation wing without conducting inquiry was unjustified

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