Mansarovar Commercial (P.) Ltd. v. Commissioner of Income-tax

HAREON SOLAR SINGAPORE PRIVATE LIMITED,SINGAPORE vs. DCIT INT. TAXATION CIRCLE-2(1)(1), NEW DELHI

In the result, the appeal of the assessee in ITA no

…ITA No.2226/Del/2024 (taxed u/s 112) 5. The assessee being aggrieved with draft assessment order dated 17.05.2023 filed objections with Ld. DRP . The ld. DRP disposed off the objections filed by the assessee vide order dated 26.02.2024 by issuing directions u/s. 144C(5) of the Act(DIN : ITBA /DRP/M/144C(5)/2023-24/1061503015(1)), wherein the Panel found no infirmity in the draft assessment order passed by the AO, and the draft assessment order passed by the AO was upheld by ld. DRP , and the objections raised by the assessee were rejected by the Ld. DRP. 6. The AO, in pursuance to the directions of the Ld. DRP…

KUNSHAN Q TECH MICROELECTRONICS (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE-30, DELHI

…{ "clean_text": "ORDER\nPER C.N. PRASAD, JM:\nThis appeal is filed by the assessee against final assessment order dated 29.10.2024 for the A.Y.2021-22 passed u/s.143(3) r.w.s. 144C (13) in pursuance to the directions of the DRP dated 13.09.2024 passed u/s.144C(5) of the IT Act. The assessee in its appeal raised the following grounds :-\n“1. That on the facts, law and in the circumstances of the case, the orders passed by the Assessing Officer (AO) [Draft Assessment Order and Final Assessment Order), Transfer Pricing Officer (TPO) as well as the Dispute Resolution Panel (DRP) are bad in law, violative of princip…