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s.144C transfer pricing

Started by rajul5234, March 02, 2011, 04:38:51 PM

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rajul5234

March 02, 2011, 04:38:51 PM
recently, gujarat high court in the case of Pankaj extrusions  interpreted "eligible assessee" within the scope of

s.144C and held that if there is no

variation in arms length price in the order

of TPO,  then assessing officer cannot issue Draft Asst. Order u/s 144C.

R. K. Patel.
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