{"id":3401,"date":"2018-12-27T11:49:57","date_gmt":"2018-12-27T11:49:57","guid":{"rendered":"http:\/\/itatonline.org\/digest\/nokia-india-p-ltd-v-2018-259-taxman-92-98-taxmann-com-373-delhihc-editorial-slp-of-revenue-is-dismissed-acit-v-nokia-india-p-ltd-2018-259-taxman-91-sc\/"},"modified":"2018-12-27T11:49:57","modified_gmt":"2018-12-27T11:49:57","slug":"nokia-india-p-ltd-v-2018-259-taxman-92-98-taxmann-com-373-delhihc-editorial-slp-of-revenue-is-dismissed-acit-v-nokia-india-p-ltd-2018-259-taxman-91-sc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/nokia-india-p-ltd-v-2018-259-taxman-92-98-taxmann-com-373-delhihc-editorial-slp-of-revenue-is-dismissed-acit-v-nokia-india-p-ltd-2018-259-taxman-91-sc\/","title":{"rendered":"Nokia India (P.) Ltd.  v. (2018) 259 Taxman 92 \/ 98 taxmann.com 373  (Delhi)(HC)   Editorial: SLP of revenue is dismissed ,ACIT  v. Nokia India (P.) Ltd. (2018) 259 Taxman 91 (SC)"},"content":{"rendered":"<p>Allowing the petition the Court held that; when there\u00a0 is a\u00a0 order of setting aside of an assessment order with requirement of Assessing Officer\/TPO to undertake a fresh exercise of determining arm&#8217;s length price, failure to pass a draft assessment order, would violate section 144C(1)which is\u00a0 not a curable defects .Accordingly the petition was allowed. (AY. 2008 -09)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel\u2013Remand- Direction by the ITAT  to AO\/TPO to undertake a fresh exercise of determination of Arm\u2019s length price -Failure to pass draft assessment order would violative of S.144C(1) hence bad in law -Not curable defects. [S. 92C, 153(2A), 254(1), 292B]<\/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":[1],"tags":[],"class_list":["post-3401","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-SR","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3401","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=3401"}],"version-history":[{"count":0,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/3401\/revisions"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=3401"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=3401"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=3401"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}