ITAT Quashes Assessment as DRP Order Upload Date Determined Limitation Period

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 barred by limitat...