Supreme Court Upholds Acquittal, Holds Investigating Officer Cannot Create Evidence  ||  Supreme Court: NDPS Prosecution Cannot Be Quashed Solely Over Co-Accused’s Disclosure  ||  SC: Tax Classification Depends on Goods' Form at Sale, not their End Use  ||  Delhi High Court: No Material Showing Delhi Police Compromised the 2020 Riots Probe  ||  Madras HC Suggests Mandatory Attachment of Properties Suspected to Be Proceeds of Corruption  ||  P&H High Court: Demolition After Lawyer Flagged Corruption Appears Aimed at Silencing Him  ||  Calcutta High Court: Contempt Proceedings Cannot Be Used to Challenge Orders or Attack Judges  ||  Orissa High Court: Marriage Need Not Be Preserved When the Relationship Has Substantially Eroded  ||  SC: CIRP Can Continue Despite Fraudulent Insolvency Plea That Triggered It  ||  Delhi HC: Senior Citizen May Seek Eviction of Daughter-in-Law for Ill-Treatment    

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