Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC

CIT International Taxation-2 Vs Hyundai Rotem Company (Delhi High Court) Electronic Upload on ITBA = Legal Receipt: Physical Delivery Irrelevant, Says Delhi HC-  DRP Upload Date Decides Limitation— Faceless or Not, Upload Date Rules: Delhi HC Quashes AO’s Order Passed One Day Late Delhi High Court dismissed the appeal filed by Revenue & upheld the order of ITAT which had quashed the Final Assessment Order (FAO) passed against Hyundai Rotem Company for AY 2018-19 as being time-barred. Assessee, a Korean company engaged in manufacture of railway vehicles, had faced a transfer pricing a...