https://www.taxtmi.com/caselaws?id=445295 The Tribunal ruled in favor of the assessee, finding that the absence of a Document Identification Number (DIN) in the transfer pricing order and the Dispute Resolution Panel's (DRP) order violated the requirements set by Circular No.19/2019. This procedural lapse rendered the orders null and void. Consequently, the appeal was allowed, and both the Transfer Pricing Officer's (TPO) and DRP's orders were set aside. The Tribunal emphasized the necessity of compliance with procedural mandates, such as the inclusion of DIN, in tax-related communications. en-us Mon, 09 Oct 2023 00:00:00 +0530 Sat, 04 Nov 2023 09:16:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445295 The Tribunal ruled in favor of the assessee, finding that the absence of a Document Identification Number (DIN) in the transfer pricing order and the Dispute Resolution Panel's (DRP) order violated the requirements set by Circular No.19/2019. This procedural lapse rendered the orders null and void. Consequently, the appeal was allowed, and both the Transfer Pricing Officer's (TPO) and DRP's orders were set aside. The Tribunal emphasized the necessity of compliance with procedural mandates, such as the inclusion of DIN, in tax-related communications. Case-Laws Income Tax Mon, 09 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445295