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DRP cannot approve conclusion of TPO without giving independent findings: Delhi HC
Case Law Details
- Case Name
- PCIT Vs Borgwarner Emissions Systems India Private Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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PCIT Vs Borgwarner Emissions Systems India Private Ltd. (Delhi High Court)
Delhi High Court held that Dispute Resolution Panel [DRP] cannot merely approve the conclusion of TPO without giving independent findings. Accordingly, writ dismissed as no substantial question arise in the petition.
Facts- The assessee company is engaged in manufacturing and marketing of Exhaust Gas Recirculation (EGR) System and its component for use by automotive industry with a registered office at New Delhi and a manufacturing facility at Manesar, Haryana.
The present appeal assails the decision of the Income Tax ...
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