https://www.taxtmi.com/caselaws?id=365273 The Tribunal quashed the assessment orders for both assessment years 2009-10 and 2010-11 as they were passed on a non-existent entity, making them void ab initio. Other issues raised by the assessee, including Transfer Pricing adjustments, Arm's Length Price determination, interest on overdue receivables, levy of interest under Section 234D, withdrawal of interest under Section 244A, and penalty proceedings initiation, were not addressed due to the assessment order's quashing. Appeals were allowed in favor of the assessee. en-us Tue, 10 Jul 2018 00:00:00 +0530 Tue, 14 Aug 2018 07:43:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365273 The Tribunal quashed the assessment orders for both assessment years 2009-10 and 2010-11 as they were passed on a non-existent entity, making them void ab initio. Other issues raised by the assessee, including Transfer Pricing adjustments, Arm's Length Price determination, interest on overdue receivables, levy of interest under Section 234D, withdrawal of interest under Section 244A, and penalty proceedings initiation, were not addressed due to the assessment order's quashing. Appeals were allowed in favor of the assessee. Case-Laws Income Tax Tue, 10 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365273