Home Highlights February 2012 Year 2012 This

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1. Section 144C of the Income-tax Act, 1961 - Dispute resolution Panel-Reference to - Reconstitution of DRP at specified areas of jurisdiction. - Order-Instruction

2. Dispute Resolution Panel - Reference to - Reconstitution of DRP at Mumbai - 1 - Order-Instruction

3. Power of DRP to enhance the assessment u/s 144C(5) - The Dispute Resolution Panel being an Expert Panel, is bound to ascertain the correctness or otherwise of the Draft...

4. Income–tax (Dispute Resolution Panel) (First Amendment) Rules, 2018

5. TP - The findings or the premise taken by the Dispute Resolution Panel (DRP) in the subsequent year does not render the findings in the previous years per se illegal or...

6. Validity of assessment order - Reference to dispute resolution panel u/s 144C -Failure to follow the procedure under Section 144C(1) would be a jurisdictional error and...

7. Powers of DRP u/s 144C - In the absence of any independent reasoning and finding, it should be construed that the Dispute Resolution Panel has not exercised its power...

8. TPA - the assessee cannot seek to raise an issue before the Tribunal in respect of which he has not filed any objection before the Dispute Resolution Panel nor has the...

9. 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...

10. Deduction u/s 10B - Directions of DRP u/s 144C - It appears it is not as if the matter has been concluded by the Dispute Resolution Panel. Rather it has kept open the...

11. Validity of assessment order passed u/s 144C - The ITAT held that the order issued by the AO was a final assessment order disguised as a draft, violating section 144C of...

12. Validity of the final assessment order due to non-service of the Dispute Resolution Panel’s (DRP) directions - AR candidly admitted before the Tribunal that, on the...

13. Validity of final assessment order passed u/s 143(3) r.w.s 144C - The view taken by DRP that it has no power to condone the delay is inasmuch as such power is absent...

14. Disallowance of claim u/s 10AA - Reference to Dispute Resolution Panel - considering the entire scheme of Section 144C of the Act, the Assessing Officer cannot make any...

15. Accrual of income in India - PE in India or not? - UK DTAA - Taxability of receipts from offshore supply on presumptive basis u/s 44BB - Dispute Resolution Panel (DRP)...