DRP Directions Binding Once Uploaded: AO’s Timeline U/s. 144C(13) Clarified

Rapiscan Systems Pvt. Limited Vs ADIT (INT.TAX)-2 (Telangana High Court)

DRP Directions Binding Once Uploaded: Assessing Officer’s Timeline Under Section 144C(13) Clarified

In a significant judgment, the Telangana High Court in Rapiscan Systems Pvt. Ltd. Vs ADIT (INT.TAX)-2 has provided critical clarity on the mandatory timelines for the Assessing Officer (AO) under Section 144C(13) of the Income Tax Act. The case primarily addressed whether the DRP’s directions are binding upon being uploaded, marking a key development in the e-assessment process.

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