The directions issued by the DRP as well as the consequential Assessment order lacked a DIN number. The ITAT quashed the DRP directions and the order. The HC upheld the order of the Tribunal placing reliance on CBDT Circular No.19/2019 dated 14-8-2019. (AY. 2015-16)
CIT v. Laserwords US Inc. [2025] 175 taxmann.com 920/[2026] 486 ITR 159 (Mad)(HC)
S. 144C: Reference to dispute resolution panel-DRP directions and order without DIN number-Held, DRP directions and Order quashed-CBDT circular binding-Appeal dismissed. [S. 119m, 114C(13), 260A]
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