J&K&L HC: Repeated Arrests U/S 107 Crpc After UAPA Bail Can be Fresh PSA Detention Grounds  ||  Del HC: Arrest Memo Listing Only Reasons Cannot Substitute Person-Specific Grounds of Arrest  ||  SC: Hostile Witness Testimony Can Support Acquittal as Well, Not Only Conviction  ||  SC: Appointing Candidates on Contract Against Advertised Regular Posts is Patently Illegal  ||  SC: Compensation For Industrial Land Cannot be Based on Residential Plot Sale Deeds  ||  SC: Public Service Vehicles Without Trackers, Panic Buttons Can't Get Fitness Certificates  ||  SC: Fixed Shares Paid to Association of Persons Members are Taxable as Income, Regardless of Profit  ||  Supreme Court: Wife Pursuing Her Career Cannot be Deemed Cruelty For Hurting Her Husband  ||  Supreme Court: Appeals Must Include Certified Copies of Orders, as E-Filing Alone is Insufficient  ||  Supreme Court: Children Have a Fundamental Right to Receive Education in Their Mother Tongue    

Madras HC: Reference to Transfer Pricing Officer After 21 Months Barred by Limitation - (15 Jun 2022)

DIRECT TAXATION

Madras High Court has held that a reference to the Transfer Pricing Officer under Section 92CA of the Income (IT) Tax Act, 1961 cannot be made after expiry of 21 months as per Section 153 of the IT Act since it would be barred by limitation.

Tags : MADRAS HIGH COURT   TRANSFER PRICING OFFICER   LIMITATION  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved