Validity of order u/s 92CA(3) making upward adjustment - ...

Order Invalidated for Missing Draft Assessment u/s 144C(1) in Transfer Pricing Case.

September 11, 2023

Case Laws Income Tax HC

Validity of order u/s 92CA(3) making upward adjustment - Reference to dispute resolution panel u/s 144C - 'the failure to pass a draft assessment order under Section 144C(1) of the Act would result in rendering the final assessment as one without jurisdiction. - HC

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Validity of order u/s 92CA(3) making upward adjustment - ...

Order Invalidated for Missing Draft Assessment u/s 144C(1) in Transfer Pricing Case.

September 11, 2023

Case Laws Income Tax HC

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