Procedural Invalidity of Search Assessments under Section 143(3) and Key Substantive Reliefs Granted to Assessee
Procedural Invalidity of Search Assessments under Section 143(3) and Key Substantive Reliefs Granted to Assessee Issue Whether post-search assessments completed under Section 143(3) instead of Section 148 are valid, and whether additions regarding unexplained money, unsecured loans, transfer pricing adjustments, section 14A disallowance, rent, and section 80-IB deductions are legally sustainable. Facts Search Assessment Procedure:… Read More »