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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