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Validity of TP order stating that the orders are passed u/s 92CA ...


Transfer Pricing Order Invalidated for Missing Deadline by One Day u/s 92CA(3.

August 12, 2023

Case Laws     Income Tax     AT

Validity of TP order stating that the orders are passed u/s 92CA (3) - Period of limitation - 60 days period from 31/3/2015 expires on 29 January 2015. But the ld TPO has passed TP Assessment order u/s 92CA (3) of the Act on 30th January 2015. Thus, the order of ld TPO is passed beyond statutory time available. - AT

 

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