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Income Tax - Highlights / Catch Notes

Home Highlights December 2022 Year 2022 This

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


Invalid TPO Order Leads to Nullification of Additions by Assessing Officer; Additions Deemed Illegal and Deleted.

December 10, 2022

Case Laws     Income Tax     AT

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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