Scope of DRP is restricted only to adjustments proposed in the draft assessment order and not beyond
Case Law Details
Case Name : GE India Technology Centre Pvt. Ltd. Vs DRP and ACIT (Karnataka High Court)
Related Assessment Year :
Courts :
All High Courts Karnataka High Court
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GE India Technology Centre Pvt. Ltd. Vs DRP and ACIT
Writ Appeal No. 1010 of 2011
(Karnataka High Court)
High Court held that the scope of powers of the Dispute Resolution Panel (the DRP) under Section 144C of the Income-tax Act, 1961 (the Act) is restricted to dealing with only those issues in respect of which variations are proposed as per the draft assessment order and not beyond.
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