https://www.taxtmi.com/caselaws?id=778713 The HC held the assessment framed under section 144C(13) read with sections 147 and 143(3) void ab initio because no Transfer Pricing Officer order existed to trigger any variation and the assessee, being an LLP, could not be treated as a foreign company; consequently the procedural provisions of section 144C did not apply. The decision was rendered in favour of the assessee. en-us Wed, 03 Sep 2025 00:00:00 +0530 Sat, 20 Sep 2025 08:38:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778713 The HC held the assessment framed under section 144C(13) read with sections 147 and 143(3) void ab initio because no Transfer Pricing Officer order existed to trigger any variation and the assessee, being an LLP, could not be treated as a foreign company; consequently the procedural provisions of section 144C did not apply. The decision was rendered in favour of the assessee. Case-Laws Income Tax Wed, 03 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778713