{"id":20652,"date":"2021-07-26T13:58:14","date_gmt":"2021-07-26T08:28:14","guid":{"rendered":"https:\/\/itatonline.org\/digest\/pfizer-healthcare-india-p-ltd-v-jcit-2021-433-itr-28-201-dtr-367-320-ctr-812-124-taxmann-com-536-mad-hc\/"},"modified":"2022-07-15T16:32:33","modified_gmt":"2022-07-15T11:02:33","slug":"pfizer-healthcare-india-p-ltd-v-jcit-2021-433-itr-28-201-dtr-367-320-ctr-812-124-taxmann-com-536-mad-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/pfizer-healthcare-india-p-ltd-v-jcit-2021-433-itr-28-201-dtr-367-320-ctr-812-124-taxmann-com-536-mad-hc\/","title":{"rendered":"Pfizer Healthcare India (P.) Ltd. v. JCIT (2021) 433 ITR 28 \/ 201 DTR 367 \/ 320 CTR 812 \/ 124 taxmann.com 536 (Mad.)(HC).Editorial: Affirmed by Division Bench,  DCIT (TP)v.  Saint Gobain India Pvt. Ltd. (2022) 444 ITR 636 (Mad) (HC)"},"content":{"rendered":"<p>Assessee filed its return for AY 2016-17 and TPO passed an order on 1-11-2019. The assessee filed a writ petition challenging the TPO order passed under section 92CA(3) being barred by limitation by one day. Limitation under section 153 expired on 31-12-2019 and period of 60 days prior to the last date on which period of limitation referred to in section 153 for making assessment expires is 1-11-2019 and hence \u2018any date prior thereto\u2019 would mean 31-10-2019 or before and thus the impugned order is\u00a0 held to be barred by limitation. Accordingly the order passed on 1-11-2019 were barred by limitation. (AY.2016-17) (SJ)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92CA : Reference to transfer pricing officer-Transfer pricing-Arm\u2019s length price-Limitation-Order passed by TPO on 1-10-2019 for  barred by limitation by one day. [S. 92CA(3), 92CA(3A), 144C,   153, Art. 226]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-20652","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-5n6","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20652","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20652"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20652\/revisions"}],"predecessor-version":[{"id":28451,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/20652\/revisions\/28451"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20652"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=20652"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=20652"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}