https://www.taxtmi.com/caselaws?id=290733 The appeal challenges the validity of orders under sections 143(3) read with 263 & 144C(13) of the Act, questioning the jurisdiction of the Dispute Resolution Panel (DRP) under section 144C on merged orders and disputing the application of Transfer Pricing provisions. The appellant contests the determination of Arms Length Price (ALP), disallowance of payments/expenses under section 37(1), excess stock claims, and initiation of penalties afresh. Additionally, issues regarding the approval of Assessing Officer's order by Joint Commissioner of Income Tax (JCIT) and the time-barred nature of the section 144C order are raised. en-us Mon, 17 Oct 2016 00:00:00 +0530 Tue, 13 Oct 2020 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290733 The appeal challenges the validity of orders under sections 143(3) read with 263 & 144C(13) of the Act, questioning the jurisdiction of the Dispute Resolution Panel (DRP) under section 144C on merged orders and disputing the application of Transfer Pricing provisions. The appellant contests the determination of Arms Length Price (ALP), disallowance of payments/expenses under section 37(1), excess stock claims, and initiation of penalties afresh. Additionally, issues regarding the approval of Assessing Officer's order by Joint Commissioner of Income Tax (JCIT) and the time-barred nature of the section 144C order are raised. Case-Laws Income Tax Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290733