{"id":48110,"date":"2024-11-20T09:38:37","date_gmt":"2024-11-20T04:08:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/lubrizol-advanced-materials-india-p-ltd-v-a-unit-itd-2024-205-itd-312-mum-trib\/"},"modified":"2024-11-20T09:38:37","modified_gmt":"2024-11-20T04:08:37","slug":"lubrizol-advanced-materials-india-p-ltd-v-a-unit-itd-2024-205-itd-312-mum-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/lubrizol-advanced-materials-india-p-ltd-v-a-unit-itd-2024-205-itd-312-mum-trib\/","title":{"rendered":"Lubrizol Advanced Materials India (P.) Ltd. v. A. unit (ITD) (2024) 205 ITD 312 (Mum) (Trib.)"},"content":{"rendered":"<p>Assessee provided market support services to its associated enterprises. As its transactions involved international transactions, issue was referred to TPO who made TP adjustment.\u00a0 Assessee filed objections before DRP and directions of DRP were passed on 14-6-2022.The\u00a0 assessment order was passed on 1-8-2022. Tribunal held that\u00a0 assessment order dated 1-8-2022 passed after one month from end of month in which directions of DRP were received by Assessing Officer, on 14-6-2022, was time barred. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Limitation period-<br \/>\n Order is  passed beyond one month from end of month in which directions of DRP were received by Assessing Officer-Barred by limitation. [S.92C, 144C(13) R.11] <\/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-48110","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cvY","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48110","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=48110"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48110\/revisions"}],"predecessor-version":[{"id":48111,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48110\/revisions\/48111"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}