Eligible assessee u/s 144C - Since the assessee is a ...

Non-resident partnership firm not an Indian company u/s 144C; assessment should follow Section 143(3) instead.

May 11, 2018

Case Laws     Income Tax     AT

Eligible assessee u/s 144C - Since the assessee is a non-resident partnership firm, it cannot be characterized as an Indian company - As the assessee is not an ‘eligible assessee’, the assessment should have been completed u/s 143(3) instead of adopting the path of passing the draft assessment order u/s 144C(1). - AT

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