TP Adjustment - Non follow procedure u/s.144C - Non referring to ...

Income Tax

February 17, 2020

TP Adjustment - Non follow procedure u/s.144C - Non referring to TPO - only draft assessment order passed - Draft assessment order cannot be treated as final assessment order simply by way of issuing corrigendum and since no final assessment order has been passed as on 31.03.2014 and only draft assessment order has been passed, therefore, the said draft order has no consequence and is null and void.

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TP Adjustment - Non follow procedure u/s.144C - Non referring to ...

Income Tax

February 17, 2020

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