Section 144C(13) Compliance Timelines Begin from DRP Directions Upload Date

Hyundai Rotem Company Indian Project Offices Vs ACIT International Taxation (ITAT Delhi)

In a recent judgment, the Income Tax Appellate Tribunal (ITAT) Delhi declared the final assessment order issued against Hyundai Rotem Company Indian Project Offices as time-barred. The Tribunal emphasized that compliance timelines under Section 144C(13) of the Income Tax Act begin from the date of the electronic upload of the Dispute Resolution Panel (DRP) directions.

Case Background

Hyundai Rotem, a Korean company specializing in railway vehicles and related tech

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