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AO should have a cogent reasons for rejecting books of account prepared on basis of bank entries
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Corporate Tax
AO should have a cogent reasons for rejecting books of account prepared on basis of bank entries
Posted on
on
December 22, 2014
Tenet Tax Daily December 19 2014
By
tenettax-team
Corporate Tax
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In reassessment cases it is to be discussed whether reason to believe constituted a change of opinion of AO
ITAT directs TPO to make TP adjustment by excluding comparables with related party transaction exceeding 25%
