“reference to TPO”

POSCO INDIA PROCESSING CENTER PRIVATE LIMITED,GURGAON, HARYANA vs. LD. ASSESSING OFFICER (AO), CIRCLE 3(1), GURGAON, HARYANA, GURGAON, HARYANA

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6022/धिल्ली/2024(नि.व. 2021-22) Posco India Processing Centre P. Ltd., Unit No.512, 5Th Floor, Tower-A, Park Centra Building, Sector-30, Gurgaon, Haryana 122001 ...... अपीलार्थी/Appellant Pan: Aafcp-0211-N बिाम Vs. Assessing Officer, Circle 3(1), Area Code-Nwr, Ao Type-C, Range Code-107, ..... प्रनिवादी/Respondent Ao Number-1, Gurgaon, Haryana122016 आअसं.5454/धिल्ली/2024(नि.व. 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi Sa No.348/Del/2025 In Ita No. 5454/Del/2024(A.Y 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... आवेदक/Applicant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ...... प्रनिवादी/Respondent Circle 10(1), Delhi

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

GROUPE SEB INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD), DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5984/धिल्ली/2024(नि.व. 2021-22) Tupperware India P. Ltd., 204-06, Tolstoy House, 15, Tolstoy Marg, Connaught Place, New Delhi 110001 ...... अपीलार्थी/Appellant Pan: Aaact-3770-D बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 25(1), Cr Building, Delhi 110002 आअसं.6021/धिल्ली/2024(नि.व. 2021-22) Groupe Seb India P. Ltd. C-67, 3Rd Floor, Dda Sheds, Okhla Phase-1, Delhi 110020 ...... अपीलार्थी/Appellant Pan: Aagcm-6857-L बिाम Vs. Assistant Commissioner Of Income Tax, (Osd) ..... प्रनिवादी/Respondent Cr Building, Delhi 110002 आअसं.6047/धिल्ली/2024(नि.व. 2021-22) It (Tp)A No. 6047/Del/2024(A.Y 2021-22) Indo British Garments P. Ltd., C-16 Community Centre, Behind Janak Place, Delhi 110058 ...... अपीलार्थी/Appellant Pan: Aaaci-7874-B बिाम Vs. Deputy Commissioner Of Income Tax, Circle 10(1), ..... प्रनिवादी/Respondent Cr Building, Ip Estate, Delhi 110002

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

TUPPERWARE INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

FEDERAL-MOGUL IGNITION PRODUCTS INDIA LIMITED,GURGAON vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 7(1), RANGE - 40, DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

TABOOLA INDIA PRIVATE LIMITED,NEW DELHI vs. ACIT, ASSESSMENT UNIT, NATIONAL FACELESS ASSESSMENT CENTRE, NEW DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

RENEW WIND ENERGY (RAJKOT) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

RENEW WIND ENERGY (MP TWO) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

RENEW SOLAR ENERGY (TN) PRIVATE LIMITED,DELHI vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE 19(1), DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

LOUIS DREYFUS COMPANY INDIA PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 13(1), DELHI, NEW DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

ATHENA KARNAL SOLAR POWER PRIVATE LIMITED,NEW DELHI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

ATHENA BHIWADI SOLAR POWER PRIVATE LIMITED,NEW DELHI vs. CIRCLE 1(1) GURGOAN , GURGAON,HARYANA

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

INTERTEK INDIA PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE 10(1), DELHI, NEW DELHI

In the result, appeals of the assessees are allowed

passed within the\nextended period, as otherwise the extension becomes meaningless. (e) The\nouter time limit of 33 months in case of reference to TPO under Section 153,\nwould not refer to draft order, but only to final order and hence, the entire\nproceedings would have to be concluded within

VOITH HYDRO P.LTD,NEW DELHI vs. DCIT, CIRCLE-25(1), NEW DELHI

In the result, appeal of the assessee is allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

SIGNIFY INNOVATIONS INDIA LIMITED,GURGAON vs. ACIT, CIRCLE-3(1), GURGAON

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT CIRCLE-22(2), DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

STANFORD LABORATORIES PVT. LTD.,DELHI vs. DCIT, CIRCLE-22(2), NEW DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within

TBO TEK LTD,GURGAON vs. ACIT, CIRCLE-25(1), NEW DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

CEVA LOGISTICS INDIA P.LTD,GURGAON vs. NATIONAL E- ASSESSEMENT CENTRE, NEW DELHI

In the result, appeals of the assessees are allowed

passed within the extended period, as\notherwise the extension becomes meaningless. (e) The outer time limit of 33\nmonths in case of reference to TPO under Section 153, would not refer to draft\norder, but only to final order and hence, the entire proceedings would have to be\nconcluded within

HAIER APPLIANCES INDIA PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-11(1), NEW DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1162 & 1163/धिल्ली/2022(नि.व. 2017-18 & 2018-19)

passed within the extended period, as otherwise the extension becomes meaningless. (e) The outer time limit of 33 months in case of reference to TPO under Section 153, would not refer to draft order, but only to final order and hence, the entire proceedings would have to be concluded within