Reassessment Quashed for Ignoring Binding Advance Pricing Agreement Without TPO Findings

Deloitte Consulting India Private Limited Vs Assessment Unit (Telangana High Court)

The Telangana High Court examined the validity of reassessment proceedings initiated against the assessee for the Assessment Year (AY) 2018–19 under Sections 147 and 144B of the Income Tax Act, 1961. The challenge was directed against the reassessment order dated 16 January 2024.

Background and Procedural History

The assessee filed its orig

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