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Draft Order or Final Order in Disguise? ITAT Quashes Assessment for Violating Section 144C
Case Law Details
- Case Name
- Marriott International Inc. C/o Marriott Hotels India Pvt. Ltd. Vs DCIT (ITAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2013-14
- Courts
- All ITAT, ITAT Mumbai
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Marriott International Inc. C/o Marriott Hotels India Pvt. Ltd. Vs DCIT (ITAT Mumbai)
Draft Order or Final Order in Disguise? ITAT Quashes Assessment for Violating Section 144C
The Mumbai ITAT quashed the assessment orders passed against Marriott International Inc. (USA) after holding that the Assessing Officer failed to follow the mandatory procedure prescribed under Section 144C for eligible assessees.
The AO had issued what was described as a “draft assessment order” proposing to tax marketing and service fee receipts as royalty. However, along with the so-called draft order, th...
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