{"id":45297,"date":"2024-08-16T10:01:35","date_gmt":"2024-08-16T04:31:35","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hitachi-astemo-haryana-p-ltd-v-dy-cit-2023108-itr-47-sndelhi-trib\/"},"modified":"2024-08-16T10:01:35","modified_gmt":"2024-08-16T04:31:35","slug":"hitachi-astemo-haryana-p-ltd-v-dy-cit-2023108-itr-47-sndelhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hitachi-astemo-haryana-p-ltd-v-dy-cit-2023108-itr-47-sndelhi-trib\/","title":{"rendered":"Hitachi Astemo Haryana P. Ltd. v Dy. CIT (2023)108 ITR 47 (SN)(Delhi) (Trib)"},"content":{"rendered":"<p>Held\u00a0 that the final assessment order was passed without incorporating the directions of the Dispute Resolution Panel. The issue was to be remitted to the Assessing Officer to pass an order incorporating the Dispute Resolution Panel\u2019s directions which had been given effect by the Transfer Pricing Officer.(AY.2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Final assessment order was passed without incorporating directions of Dispute Resolution Panel-Matter remanded to Assessing Officer to pass order incorporating Dispute Resolution Panel\u2019s directions.  [S.144C(13)]  <\/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-45297","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-bMB","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45297","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=45297"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45297\/revisions"}],"predecessor-version":[{"id":45298,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/45297\/revisions\/45298"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=45297"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=45297"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=45297"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}