Assessment Proceedings Void Due to Invalid Draft Order

FedEx Express Transportation and Supply Chain Services (India) Private Limited Vs DCIT (ITAT Mumbai)

The case of FedEx Express Transportation and Supply Chain Services (India) Private Limited Vs DCIT (ITAT Mumbai) revolves around the validity of a Transfer Pricing order, draft assessment order, and the consequent final assessment order. The key contention is whether the mistake of passing the draft assessment order in the name of a non-existent entity constitutes a jurisdictional defect that renders the entire assessment pro

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