Issuing DIN Without Mentioning on Assessment Order Is Insignificant & superfluous exercise: ITAT

Toyoda Micromatic Machinery India Private Limited Vs DCIT (ITAT Delhi)

In a recent appeal, Toyoda Micromatic Machinery India Private Limited challenged the validity of a Transfer Pricing Order by the Transfer Pricing Officer (TPO) and the order by the Dispute Resolution Panel (DRP). The primary contention was the absence of the Document Identification Number (DIN) on these orders. This article delves into the case and discusses the significance of DIN on tax communications.

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