2018 (5) TMI 1913 - SCH - Income Tax

TP Adjustment - AMP expenses addition - challenge by the Petitioner is that the impugned final order of the AO has been passed in violation of Section 144C of the Act inasmuch as it was not preceded by a draft assessment order as was mandatory in terms of Section 144C (1) - second ground is that the impugned order was passed beyond the period of limitation - HELD THAT - SLP dismissed.

Summary

The Supreme Court of India dismissed the Special Leave Petition with condoned delay. Pending applications were disposed of accordingly. (2018 (5) TMI 1913 - SC)