Delhi HC: Govt Created 'Utter Chaos' in OBC Reservation Rules Through Conflicting Notifications  ||  Calcutta HC: Acceptance of Rent After Quit Notice Doesn't Waive Tenancy Termination  ||  Delhi HC Flags EFI Selection Criteria Breach in Asian Games Dressage Team, Declines to Interfere  ||  Delhi High Court Safeguards Ravi Kishan's Personality Rights From Misuse  ||  Cal HC: Wife’s Ancestral Property Claim Can Amount to Dowry Demand if Made under Husband's Pressure  ||  Gujarat HC: Sessions Court Prima Facie Overreach Bail Jurisdiction by Ordering Executive Action  ||  Kerala HC: Re-Arrest is Allowed After an Illegal Arrest With Prior Judicial Approval  ||  Madras High Court: Section 15(2) Safeguards Need Not Apply to Searches in Commercial Spas  ||  Supreme Court: Proof of Attestation Alone Doesn't Establish Will's Genuineness  ||  Delhi HC: Education Department Cannot Restrict Recruitment in Aided Minority Schools    

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