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![Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113152-draft-income-tax-assessment-144c-issued-post-amalgamation-invalid-delhi-hc-permits-fresh-action-against-sms-india-taxscan.webp "Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]")
Draft Income Tax Assessment u/s 144C Issued Post-Amalgamation Invalid: Delhi HC Permits Fresh Action Against SMS India [Read Order]
The Delhi High Court invalidated a draft assessment order issued under Section 144Cof the Income Tax Act, 1961 for A.Y. 2022-23, after finding that...
![Final Income Tax Assessment Order Held Time-Barred u/s 144C(13): ITAT quashes ₹549 Cr Demand on Microsoft India [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092296-royalty-licensing-software-delhi-high-court-appeal-microsoft-taxscan.webp "Final Income Tax Assessment Order Held Time-Barred u/s 144C(13): ITAT quashes ₹549 Cr Demand on Microsoft India [Read Order]")