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ITAT Quashes Assessment as DRP Order Upload Date Determined Limitation Period
Case Law Details
- Case Name
- Microsft Corporation India Pvt Ltd Vs DCIT (ITAT Delhi)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Delhi
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Microsft Corporation India Pvt Ltd Vs DCIT (ITAT Delhi)
Assessment Set Aside as Time-Barred Due to Delay Beyond Section 144C(13) Deadline; ITAT Cancels Assessment Because Final Order Was Passed After ITBA Upload-Based Limitation; Delhi ITAT Holds Physical Receipt of DRP Order Irrelevant for Limitation Calculation; Assessment Quashed Because AO Failed to Pass Final Order Within One-Month Statutory Period.
The Income Tax Appellate Tribunal (ITAT) Delhi set aside the assessment order passed against Microsoft Corporation India Pvt. Ltd. after holding that the final assessment was ...
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