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Referring to TPO u/s 92CA invalid post omission of clause (i) of Section 92BA
Case Law Details
- Case Name
- Worship Infraprojects Pvt Ltd Vs DCIT (ITAT Jaipur)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2014-15
- Courts
- All ITAT, ITAT Jaipur
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Worship Infraprojects Pvt Ltd Vs DCIT (ITAT Jaipur)
ITAT Jaipur held that referring impugned domestic transaction to TPO u/s 92CA is invalid in view of omission of clause (i) of section 92BA vide Finance Act, 2017.
Facts- The assessee M/s. Worship Infraprojects Private Limited was formerly known as M/s. Om Metals – SPML Infraprojects Private Ltd. The appellant is SPV (Special Purpose Vehicle) formed as a joint venture company of M/s. Om Metals Infra Projects Ltd. & M/s. Subhash Projects & Marketing Ltd now known as SPML Infraprojects Ltd.
It is mainly contested by th...
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