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 is received by
him.
(6) Nothing contained in sub-sections (1), (1A) and (2) shall
apply
to
the
following
classes
of
assessments,
reassessments and recomputation which may, subject to
the provisions of sub-sections (3), (5) and (5A), be
completed—
(i) where
the
assessment,
reassessment
or
recomputation is made on the assessee or any person
in consequence
