Delhi High Court: Providing Email Services Does Not Make Google a Public Functionary  ||  Patna HC: Lying on a Woman Without Any Act Toward Penetration Rules Out Attempted Rape  ||  Delhi High Court: Litigants Cannot Claim a Bench Change as a Right After Roster Changes  ||  Calcutta High Court: Peaceful Protest is a Democratic Right and Cannot Be Treated as an Offence  ||  Delhi High Court: Trial Courts Must Verify an Accused’s Address Before Declaring Absconding  ||  Gujarat High Court: Judicial Officer Cannot Seek HC Judge’s Transfer over Housing Grievance  ||  Delhi High Court Orders 125 Websites Using Jio Trademark for Lottery and Gaming to Be Suspended  ||  MP High Court Strikes Down 27% OBC Quota, Restores Reservation to 14%  ||  Supreme Court: Hindu Widow’s Limited Estate Became Absolute under Succession Act  ||  Supreme Court: Prima Facie Arbitration Agreement Requires Referral to Arbitration    

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