Dismissing the petition the Court held that , when an alternative remedy of an appeal is provided for approaching DRP against the order of TPO, writ is not maintainable .
Hyundai Motor India Ltd v. Dy. CIT (2018) 406 ITR 25 / 96 taxmann.com 497 / 304 CTR 742/ 169 DTR 345( Mad) (HC)
S. 92C : Transfer pricing – Arm’s length price -Alternative remedy- Provision for an appeal approaching DRP against the order of TPO- Writ is not maintainable [ Art. 226 ]