SC: Consumers Cannot Bear Power Plant Depreciation Costs When No Electricity Was Supplied  ||  Supreme Court: Para-Teachers’ Regularisation Depends On Educational Standards Set By States  ||  Bombay High Court: State Cannot Withhold Aid to Child Homes While Supporting Ladki Bahin Yojana  ||  Delhi High Court: Husband Cannot Seek to Strike off Wife’s Defence over Unpaid Litigation Costs  ||  Calcutta HC: Bank Accounts Cannot Be Frozen Solely on Complaints Filed Via MHA Cybercrime Portal  ||  J&K&L HC: Unregistered Agreement to Sell Can be Considered For Assessing Possession at Interim Stage  ||  Raj HC: Cybercrime Cases Can't be Quashed Only on Compromise as They Impact Society at Large  ||  Gujarat High Court: Separate Compensation is Payable For Stillborn Child in Railway Accident Case  ||  Delhi HC: Hymen Rupture is Not Required to Prove Penetrative Sexual Assault under the POCSO Act  ||  Delhi HC: Organised Crime Groups Exploit Juveniles, Misuse Juvenile Justice Laws for Serious Crimes    

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