2016-TII-INSTANT-ALL-301
16 March 2016   

NOTIFICATION

14

CBDT clarifies on Rules in respect of fund manager regime u/s 9A

CASE LAW

2016-TII-123-ITAT-CHD-TP

ACIT Vs GETRAG HI TECH GEARS PVT LTD : CHANDIGARH ITAT (Dated: March 11, 2016)

Income Tax - Section 92CA.

Keywords - AE - ALP - Circular No. 5 of 2010 - draft assessment order - extraordinary expenses - TP adjustment.

Whether the final order passed by the AO without passing a draft assessment order is bad in law - YES:ITAT

Revenue's appeal dismissed

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