Notice U/s. 148 unsustainable Once Arm’s Length Price Procedure Followed

Advocate Akhilesh Kumar Sah

Honda Motor Co. Ltd. Case: Where The Reassessment Is Based Only On The Allegation That The Appellant Has PE In India, The Notice Under Section 148 Cannot Sustain Once Arm’s Length Price Procedure Has Been Followed.

Recently, in Honda Motor Co. Ltd. vs. DCIT [ITA Nos. 6018 & 6019/Del/2015 AYs: 2005-06 & 2006-07, decided on 13.12.2018], ap

Please become a Premium member. If you are already a Premium member, login here to access the full content.