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Reassessment held invalid as it was not followed by a prior assessment or best judgment assessment
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Corporate Tax
Reassessment held invalid as it was not followed by a prior assessment or best judgment assessment
Posted on
on
April 5, 2014
Tenet Tax Daily March 31 2014
By
tenettax-team
Corporate Tax
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CBDT signed first batch of Five Unilateral Advance Pricing Agreements
Cross-charge of salaries not involving any profit element is not income to the foreign company and assessee was not required to deduct TDS
