https://www.taxtmi.com/caselaws?id=186545 The High Court upheld the legality of the approval process under Section 92CA(1) of the Income Tax Act, emphasizing the necessity of obtaining the Commissioner of Income Tax's approval for the reference to the Transfer Pricing Officer. The court dismissed challenges to the constitutionality of the process, highlighting the correct adherence to legal requirements. Additionally, the court dismissed the writ petition withdrawal attempt, stressing the importance of following due legal procedures and preventing misuse of the legal system. The decision underscored the significance of upholding legal processes and preventing revenue loss. en-us Wed, 14 Jan 2015 00:00:00 +0530 Thu, 22 Sep 2016 12:16:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=186545 The High Court upheld the legality of the approval process under Section 92CA(1) of the Income Tax Act, emphasizing the necessity of obtaining the Commissioner of Income Tax's approval for the reference to the Transfer Pricing Officer. The court dismissed challenges to the constitutionality of the process, highlighting the correct adherence to legal requirements. Additionally, the court dismissed the writ petition withdrawal attempt, stressing the importance of following due legal procedures and preventing misuse of the legal system. The decision underscored the significance of upholding legal processes and preventing revenue loss. Case-Laws Income Tax Wed, 14 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=186545