Case Law Details
Case Name : Honda Cars India Limited Vs DCIT (Delhi High Court)
Appeal Number : WP(C) 4262/2015
Date of Judgement/Order : 17/02/2016
Related Assessment Year : 2011-12
Courts :
All High Courts Delhi High Court
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Brief of the Case
Delhi High Court held In the case of Honda Cars India Limited vs. DCIT that Since the petitioner is not an eligible assessee in terms of Section 144C(15)(b), no draft order can be passed in the case of the petitioner U/s. 144C(1). Section 144C (15)(b) of the Act defines an “eligible assessee” to mean (i) any person in whose case the variation referred to in sub-section (1) arises as a consequence of the order of the Transfer Pricing Officer passed under section 92CA(3); and (ii)
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