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![PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]](https://images.taxscan.in/h-upload/2026/02/10/2124460-ao-reassessment-overruled-itat-reiterates-safe-harbour-rules-law-prospicit-respicit-taxscan.webp "PCIT(A)s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]")
PCIT(A)'s Change in Opinion from AO’s Reassessment Overruled : ITAT Reiterates Safe Harbour Rules of 10%, Invokes ‘Law Prospicit Non Respicit’ [Read Order]
The Income Tax Appellate Tribunal (ITAT), Raipur Bench, placed reliance on several judgments and held that if the difference between Stamp Duty...
![CBDT notifies Extension of Safe Harbour Rule u/s 92CB of Income Tax Act for Acceptance of Transfer Pricing Declared by Assessee [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/CBDT-notifies-Extension-of-Safe-Harbour-Rule-Income-Tax-Act-Income-Tax-Extension-of-Safe-Harbour-Rule-Transfer-Pricing-Declared-by-Assessee-taxscan.jpg "CBDT notifies Extension of Safe Harbour Rule u/s 92CB of Income Tax Act for Acceptance of Transfer Pricing Declared by Assessee [Read Notification]")
![Safe Harbour Rules retrospectively applicable for AY 2021-22: CBDT [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/09/Safe-Harbour-Rules-CBDT-Taxscan.jpeg "Safe Harbour Rules retrospectively applicable for AY 2021-22: CBDT [Read Notification]")
![CBDT notifies Income Tax (9th Amendment) Rules, 2020: Safe Harbour Rules Extended [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/05/CBDT-Income-Tax-Safe-Harbour-Rules-Taxscan.jpg "CBDT notifies Income Tax (9th Amendment) Rules, 2020: Safe Harbour Rules Extended [Read Notification]")
![CBDT notifies Revised Safe Harbour Rules for Transfer Pricing [Read Notification]](https://www.taxscan.in/wp-content/uploads/2016/08/CBDT-Taxscan-2.jpg "CBDT notifies Revised Safe Harbour Rules for Transfer Pricing [Read Notification]")