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Assessment Quashed for Ignoring Binding DRP Directions
Case Law Details
- Case Name
- Bechtel Limited Vs ACIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2018-19
- Courts
- All ITAT, ITAT Delhi
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Bechtel Limited Vs ACIT (ITAT Delhi)
DRP Directions Are Binding: Delhi ITAT Quashes Bechtel Assessments for Ignoring ‘Protective Basis’ Mandate
Delhi ITAT ‘D’ Bench in Bechtel Limited, UK Vs. ACIT [ITA No. 1816/Del/2022, AY 2018-19 & ITA No. 756/Del/2023, AY 2020-21, order dated 31.12.2025] quashed final assessment orders as void ab initio for non-adherence to binding directions of DRP u/s 144C. Assessee, a UK tax resident, had rendered engineering & procurement support services to Reliance Industries Ltd. and claimed receipts as non-taxable in India in absence of PE and “m...
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