DRP cannot set aside any proposed variation or issue any direction for further enquiry and passing of assessment order

Tieto India (P.) Ltd. Vs DCIT (ITAT Pune) It was held that DRP’s direction to the AO for carrying out a fresh examination of the claim of the assessee u/s.10A of the Act is in violation of the clear mandate of the provisions of sub-section (8) of Section 144C and hence cannot be countenanced. Facts of the case: The Assessee filed its return declaring total income of Rs.56,99,014/-, inter alia, claiming deduction u/s. 10B of the Act. Apart from the transfer pricing addition amounting to Rs.5.61 crore, the AO disallowed the claim of deduction u/s. 10B amounting to Rs.7,91,16,965/-. The Assess...