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Income Tax - Highlights / Catch Notes

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TP Adjustment - order of reference to the TPO in the present ...

Case Laws     Income Tax

December 10, 2022

TP Adjustment - order of reference to the TPO in the present case is invalid, therefore the addition made based on the basis an order passed by the TPO on an invalid reference by the AO is a nullity and the addition made consequent to such illegal order is liable to be deleted in this short ground. - AT

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