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Income Tax - Highlights / Catch Notes

Home Highlights February 2016 Year 2016 This

The petitioner is admittedly not a foreign Company. - Since the ...


Petitioner Ineligible for Draft Assessment Order; Not a Foreign Company as per Section 144C(15)(b) of Income Tax Act.

February 18, 2016

Case Laws     Income Tax     HC

The petitioner is admittedly not a foreign Company. - Since the petitioner is not an eligible assessee in terms of Section 144C(15)(b), no draft order can be passed in the case of the petitioner u/s 144C(1) - HC

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