{"id":36595,"date":"2023-09-01T17:37:12","date_gmt":"2023-09-01T12:07:12","guid":{"rendered":"https:\/\/itatonline.org\/digest\/rittal-india-pvt-ltd-v-acit-ltu-202297-itr-30-sn-bang-trib\/"},"modified":"2023-09-01T17:37:12","modified_gmt":"2023-09-01T12:07:12","slug":"rittal-india-pvt-ltd-v-acit-ltu-202297-itr-30-sn-bang-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/rittal-india-pvt-ltd-v-acit-ltu-202297-itr-30-sn-bang-trib\/","title":{"rendered":"Rittal India Pvt. Ltd. v. ACIT (LTU) (2022)97 ITR 30 (SN) (Bang) (Trib)"},"content":{"rendered":"<p>The Tribunal held that the addition made on the basis of an order passed by the Transfer Pricing Officer on an invalid reference by the Assessing Officer was a nullity and the addition made consequent to such illegal order was not sustainable. (Instruction No. 3 of 2016 (2016 382 ITR 36 (St.)<strong>\u00a0 <\/strong>\u00a0\u00a0(AY. 2014-15)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 92CA : Reference to Transfer Pricing Officer-Guidelines issued by CBDT-Adjustment of more than 10 crores or more-No adjustment of more than 10 crores in the case of assessee-Reference made to TPO not valid-Subsequent order passed by TPO not sustainable-[S. 92C]]<\/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-36595","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-9wf","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36595","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=36595"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36595\/revisions"}],"predecessor-version":[{"id":36596,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/36595\/revisions\/36596"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=36595"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=36595"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=36595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}