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Limitation Starts when Responsible Officer becomes aware of Order: Delhi HC
Case Law Details
- Case Name
- CIT - International Taxation Vs Qualcomm Incorporated Vs (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2005-06 and 2006-07
- Courts
- All High Courts, Delhi High Court
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CIT – International Taxation Vs Qualcomm Incorporated Vs (Delhi High Court)
Once a Responsible Officer of Department Becomes Aware of Order, the Period of Limitation Would Commence from that Point in Time: Delhi HC
In a recent judgment, the Delhi High Court (HC) tackled an important aspect of taxation law regarding the commencement of the period of limitation for assessment orders. The case of CIT – International Taxation vs. Qualcomm Incorporated brought to light the interpretation of Section 153(2A) of the Income Tax Act, 1961, concerning the time frame within wh...
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