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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        ITAT determined that NFAC improperly exercised jurisdiction in transfer pricing appeal cases. The tribunal found that CIT(A) at NFAC erroneously assumed jurisdiction over appeals involving transfer pricing adjustments under Income Tax Act, Chapter-X. Despite tax payments being complete and no outstanding demands, the tribunal ruled that jurisdictional defects cannot be overlooked. The impugned orders were consequently deemed invalid due to lack of proper jurisdictional authority by NFAC to adjudicate transfer pricing-related appellate matters.

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