Transfer pricing - Application of Section 144C - eligible ...

Appellant Challenges Assessing Officer's Draft Order for Lack of Jurisdiction u/s 144C(1) Due to TPO's Non-Adjustment.

May 12, 2012

Case Laws Income Tax AT

Transfer pricing - Application of Section 144C - eligible assessee - Appellant contended that as the TPO has not prescribed any adjustment in the Transfer Pricing order. So, the Assessing Officer had no jurisdiction to pass a draft order under sec. 144C(1), therefore, the order is without jurisdiction and liable to be annulled.

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Transfer pricing - Application of Section 144C - eligible ...

Appellant Challenges Assessing Officer's Draft Order for Lack of Jurisdiction u/s 144C(1) Due to TPO's Non-Adjustment.

May 12, 2012

Case Laws Income Tax AT

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