https://www.taxtmi.com/caselaws?id=431407 The Tribunal annulled the final assessment order due to lack of jurisdiction as it was passed on a non-existent entity following the Supreme Court's decision in PCIT vs. Maruti Suzuki India Ltd. The amalgamated entity, Marlabs Innovations Pvt. Ltd., was the correct entity for assessment. Consequently, the transfer pricing adjustment issues were not addressed, and the appeal by the assessee was allowed. en-us Wed, 13 Jul 2022 00:00:00 +0530 Mon, 12 Dec 2022 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431407 The Tribunal annulled the final assessment order due to lack of jurisdiction as it was passed on a non-existent entity following the Supreme Court's decision in PCIT vs. Maruti Suzuki India Ltd. The amalgamated entity, Marlabs Innovations Pvt. Ltd., was the correct entity for assessment. Consequently, the transfer pricing adjustment issues were not addressed, and the appeal by the assessee was allowed. Case-Laws Income Tax Wed, 13 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431407