Case Law Details
Case Name : Intrado EC India Private Ltd Vs DCIT (ITAT Bangalore)
Related Assessment Year : 2016-17
Courts :
All ITAT ITAT Bangalore
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Intrado EC India Private Ltd Vs DCIT (ITAT Bangalore)
ITAT Bangalore held that orders passed u/s 92CA of the Income Tax Act without mentioning of Document Identification Number (DIN) is invalid and deemed to have been never issued. Hence, TP adjustments made through the order is also invalid.
Facts- The assessee is engaged in the business of providing reselling, conferences and collaboration services, web casting and other related support services. The assessee filed the ROI for the AY 2016-17 on 30.11.2016 declaring a total income of Rs.4,40,18,810. The case was selected for scrutiny under CA...
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