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Transfer Pricing in India: Understanding TPO, DRP, and CIT(A) Mechanisms
A Comprehensive Guide to Assessment Procedures and Dispute Resolution Frameworks Introduction Transfer pricing has become one of the most contentious areas in Indian tax litigation
No Bar In Assessee Seeking Restoration Of Appeal After Being Unsuccessful In Availing Amnesty Scheme: Supreme Court
Introduction The Supreme Court of India, in a significant ruling delivered on September 1, 2023, clarified that taxpayers retain the right to seek restoration of withdrawn appeals
