{"id":51025,"date":"2025-02-08T16:39:37","date_gmt":"2025-02-08T11:09:37","guid":{"rendered":"https:\/\/itatonline.org\/digest\/diageo-india-p-ltd-v-ito-2024112-itr-435-mumtrib\/"},"modified":"2025-02-08T16:39:37","modified_gmt":"2025-02-08T11:09:37","slug":"diageo-india-p-ltd-v-ito-2024112-itr-435-mumtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/diageo-india-p-ltd-v-ito-2024112-itr-435-mumtrib\/","title":{"rendered":"Diageo India P. Ltd. v. ITO (2024)112 ITR 435 (Mum)(Trib)"},"content":{"rendered":"<p>Held, that the order of the Transfer Pricing Officer should have been passed on or before October 31, 2019 whereas the order dated November 1, 2019 was beyond the time-limit stipulated under section\u00a092CA(3A)\u00a0read with section\u00a0153\u00a0of the Act.\u00a0 The order of the Transfer Pricing Officer is time-barred, order is quashed. \u00a0\u00a0(AY. 2016-17<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Limitation-Transfer Pricing Officer to pass order at any time before 60 days prior to limitation-Order is barred by limitation. [S. 92CA(3A),  153]<\/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-51025","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-dgZ","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51025","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=51025"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51025\/revisions"}],"predecessor-version":[{"id":51026,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/51025\/revisions\/51026"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=51025"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=51025"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=51025"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}