{"id":48112,"date":"2024-11-20T09:38:56","date_gmt":"2024-11-20T04:08:56","guid":{"rendered":"https:\/\/itatonline.org\/digest\/mobase-india-p-ltd-v-acit-2024-205-itd-380-delhi-trib\/"},"modified":"2024-11-20T09:38:56","modified_gmt":"2024-11-20T04:08:56","slug":"mobase-india-p-ltd-v-acit-2024-205-itd-380-delhi-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/mobase-india-p-ltd-v-acit-2024-205-itd-380-delhi-trib\/","title":{"rendered":"Mobase India (P.) Ltd. v. ACIT (2024) 205 ITD 380 (Delhi) (Trib.)"},"content":{"rendered":"<p>TPO passed an order proposing certain adjustment to international transactions of assessee with its AE and Assessing Officer passed draft assessment order.\u00a0 DRP deleted addition proposed on account of Transfer Pricing adjustment.\u00a0 Thereafter, Assessing Officer passed final order making addition on account of PF &amp; ESI, ROC Fess and profit on sale of fixed assets which items were not part of draft assessment order. Addition on account of PF &amp; ESI, ROC Fess etc. were not part of draft assessment order is same\u00a0\u00a0 deleted. As per section 144(13), Assessing Officer is not empowered to make any other addition which was not proposed in draft assessment order.\u00a0 (AY. 2016-17)\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Draft assessment order-Assessing Officer is not empowered to make any other addition which was not proposed in draft assessment order.[S. 144 (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-48112","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-cw0","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48112","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=48112"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48112\/revisions"}],"predecessor-version":[{"id":48113,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/48112\/revisions\/48113"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=48112"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=48112"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=48112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}