DRP Route Cannot Extend Statutory Time Limit Under Section 153

DSM Shared Services India Private Limited Vs DCIT (ITAT Hyderabad)

ITAT Hyderabad quashes TP assessment as time-barred; DRP route cannot override section 153

Hyderabad ITAT quashed the final assessment order passed u/s 143(3) r.w.s. 144C(13) & 144B as being barred by limitation.

The Assessee challenged the final assessment order dated 23-10-2024 on th

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