AO cannot have disregard finding directions of DRP and pass final assessment order

M/s Ess Distribution (Mauritius) S.N.C.ET Compagnis Vs. ACIT (Delhi High Court) Court is of the view that the both the Writ Petition (Civil) Nos. 11968 and 11971 of 2016 pertaining to AYs 2010-11 by ESS Distribution and ESS Advertising respectively deserve to be allowed. In respect of these very Assessees and for the same AY 2010-11, the earlier draft assessment order passed by the AO under Section 144C of the Act has already been set aside by its judgment dated 23rd March 2016. That judgment referred to the order of the DRP which had held that both the Assessees were not eligible Assessee und...