{"id":65060,"date":"2026-10-15T06:28:55","date_gmt":"2026-10-15T00:58:55","guid":{"rendered":"https:\/\/itatonline.org\/digest\/citit-v-sutherland-global-services-inc-2025-175-taxmann-com-897-2026-486-itr-168-madhc\/"},"modified":"2026-10-15T06:28:55","modified_gmt":"2026-10-15T00:58:55","slug":"citit-v-sutherland-global-services-inc-2025-175-taxmann-com-897-2026-486-itr-168-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/citit-v-sutherland-global-services-inc-2025-175-taxmann-com-897-2026-486-itr-168-madhc\/","title":{"rendered":"CIT(IT) v. Sutherland Global Services Inc. [2025] 175 taxmann.com 897\/2026] 486 ITR 168 (Mad)(HC)"},"content":{"rendered":"<p>The directions issued by the DRP as well as the consequential Assessment order lacked a DIN number. The Tribunal quashed the DRP directions and the order. The High Court upheld the order of the Tribunal, placing reliance on CBDT Circular No.19\/2019 dated 14-8-2019. A.Y. 2013-14, 2015-16 and 2016-17<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C: Reference to dispute resolution panel-DRP directions and order without DIN number-Held, DRP directions and Order quashed-CBDT circular binding-Appeal dismissed. [S.119, 260A] <\/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_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[21],"tags":[],"class_list":["post-65060","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-gVm","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65060","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=65060"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65060\/revisions"}],"predecessor-version":[{"id":65061,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/65060\/revisions\/65061"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=65060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=65060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=65060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}