The provisions of statute, as contained in sub-section (8) of ...

Income Tax

September 4, 2014

The provisions of statute, as contained in sub-section (8) of section 144C, clearly prohibits the DRP to delegate its power to the AO i.e., to set aside the variation or issue any direction to carry out any further enquiry by the AO- AT

View Source

← Previous Next →

The provisions of statute, as contained in sub-section (8) of ...

Income Tax

September 4, 2014

You may also like:

Powers of the DRP u/s 144C(8) - Tribunal was not right in holding that the DRP exceeded its jurisdiction in passing the order. In any event, the order passed by the DRP...

Section 144C of the Income-tax Act, 1961 - Dispute Resolution Panel (DRP) - Reference to - Constitution of DRP at specified places - Cir. No. 1/FT&TR/2012 Dated: January 31, 2012

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...

Transfer pricing - Addition in final assessment - AO is not permitted to make any addition which is not contained in the draft assessment order and approved by the DRP u/s 144C

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

Validity of assessment order passed u/s 144C - due to oversight/inadvertence Petitioner did not inform the AO within 30 days period prescribed under Sub-section (2) of...

Assessment u/s 144C(13) in pursuant to the directions of DRP - In the case in hand, the direction for verification as issued were colourable and the Latin maxim “Quando...

Assessment u/s 144C(13) - Time limit for completion of assessments and reassessments - Sub-section (13) to Section 144C, in my view, imposes a restriction on the...

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...

Article 8 of DTAA between India and Germany - Reference to DRP - Pooling/slot arrangements - Permanent Establishment (PE) - Feeder services - operation of ships in...

Quick Updates: