Held that the draft assessment order is valid, there was no jurisdictional error. Additional ground is admitted and matter is remanded to the Assessing Officer. Reassessment is affirmed. (AY.2014-15, 2015-16)
Regen Renewable Energy Generation Global Ltd. v. ACIT (IT) (2024)114 ITR 10 (SN)(Chennai)(Trib)
S. 144C : Reference to dispute resolution panel-International transactions-Eligible assessee-Draft assessment order-Application of higher rate of tax-No jurisdictional error-Additional ground-Matter is remanded to the Assessing Officer-Reassessment is affirmed.[S. 115A, 143(3) 144C, 147, 148]
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