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Case Law Details

Case Name : Johnson & Johnson Private Ltd Vs DCIT (ITAT Mumbai)
Related Assessment Year : 2016-17
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Johnson & Johnson Private Ltd Vs DCIT (ITAT Mumbai)

ITAT Mumbai held that as the assessee ceases to be an ‘eligible assessee’ under provisions of section 144C of the Income Tax Act, extended time limit for assessment is not available to AO. Accordingly, order of TPO is barred by limitation.

Facts- Assessee Company is subsidiary of M/s Johnson & Johnson, USA, engaged in the business of manufacturing and marketing of various consumer care, healthcare and diagnost

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