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Reference made to TPO without passing a speaking order is invalid
Case Law Details
- Case Name
- M/s Alpha Nipon Innovatives Ltd Vs. CIT (Gujarat High Court At Ahmedabad)
- Appeal Number
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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CA Saurabh Chokhra
Brief of the case:
The Hon’ble Gujarat HC in the above cited case held that a reference to the Transfer Pricing Officer (TPO )can be made only after passing a speaking odder disposing off the objections raised by assessee. In the present case since, the reference was made without passing such a speaking order, the reference so made was invalid.
Therefore, AO required to make fresh reference after passing a speaking order.
Facts of the case:
The petitioner reached to High court by filling a write petition under Article 226 of the Indian Constitution. The assessee in...
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