ASSISTANT COMMISSIONER OF INCOME TAX vs. SHELF DRILLING RON TAPPMEYER LIMITED
The appeals are allowed
C.A. No.-010586-010589 - 2025Supreme Court08 Aug 2025
Bench: HON'BLE MRS. JUSTICE B.V. NAGARATHNA
Section 144CSection 153Section 153(1)Section 44B
Transfer Pricing Officer in terms of
Section 92CA of the Act. The Madras High Court on the other hand,
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held that the proceedings before the DRP and the passing of the
Draft Assessment and thereafter the Final Assessment Orders
ought to take place within the period of limitation of twelve months
as prescribed under Section
