{"id":55096,"date":"2025-06-24T16:22:40","date_gmt":"2025-06-24T10:52:40","guid":{"rendered":"https:\/\/itatonline.org\/digest\/hyundai-rotem-company-indian-project-offices-v-acit-it-2025-210-itd-326-delhitrib\/"},"modified":"2025-06-24T16:22:40","modified_gmt":"2025-06-24T10:52:40","slug":"hyundai-rotem-company-indian-project-offices-v-acit-it-2025-210-itd-326-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/hyundai-rotem-company-indian-project-offices-v-acit-it-2025-210-itd-326-delhitrib\/","title":{"rendered":"Hyundai Rotem Company Indian Project Offices v. ACIT IT, (2025) 210 ITD 326 (Delhi)(Trib.)"},"content":{"rendered":"<p>DRP order was uploaded on ITBA portal on 26-5-2022.\u00a0 Assessment order was passed on 1-7-2022. Since in terms of section 144C(13), assessment was to be completed on or before 30-6-2022. Assessment order passed on 1-7-2022 was time barred and, therefore, null and void. (AY. 2018-19)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-DRP order was uploaded on ITBA portal on 26-5-2022-Assessment was to be completed on or before 30-6-2022-Assessment order passed on 1-7-2022 was null and void  is  barred by limitation.[S.92CA, 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-55096","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-ekE","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55096","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=55096"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55096\/revisions"}],"predecessor-version":[{"id":55097,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/55096\/revisions\/55097"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=55096"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=55096"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=55096"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}