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Income Tax - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

If on the date of making of reference to the TPO, the assessment ...


Assessing Officer Erred by Referring Case to TPO Post-Conclusion of Assessment Proceedings u/s 143.

February 19, 2015

Case Laws     Income Tax     AT

If on the date of making of reference to the TPO, the assessment proceedings u/s 143 of the Act had come to an end and the proceedings for assessment stood terminated, there was no occasion for the Assessing Officer to have made a reference to the TPO for determination of arm's length price of the international transactions in terms of section 92CA - AT

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