Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
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Interplay between limitation for passing final assessment under section 144C(13) and section 153 is examined; the analysis applies the principle that provisions are to be read together where they are inter-dependent and overlapping, particularly regarding transfer pricing related provisions, and therefore the applicable limitation period must be determined with reference to section 144C read with section 153; consequence: final assessment orders issued beyond that combined limitation period are jurisdictionally infirm and were quashed following the precedent relied upon.
Interplay between limitation for passing final assessment under section 144C(13) and section 153 is examined; the analysis applies the principle that provisions are to be read together where they are inter-dependent and overlapping, particularly regarding transfer pricing related provisions, and therefore the applicable limitation period must be determined with reference to section 144C read with section 153; consequence: final assessment orders issued beyond that combined limitation period are jurisdictionally infirm and were quashed following the precedent relied upon.
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