TPO Order Quashed as Failure to Share Comparable Agreements Violated Natural Justice: Delhi HC

Lindstrom Services India Private Limited Vs Deputy/ACIT (Delhi High Court) The petitioner filed a writ petition challenging an order dated 05.01.2026 passed under Section 92CA(3) of the Income Tax Act, 1961 by the Transfer Pricing Officer (TPO), TP 2(2)(2), Delhi. During proceedings before the TPO, a show cause notice dated 04.12.2025 was issued requiring the petitioner to respond in relation to four agreements relied upon by the TPO. The petitioner sought copies of those agreements. However, the TPO declined to provide them, stating that the Act of 1961 does not envisage supplying copies of s...