Begin typing your search above and press return to search.
![Reference made to TPO u/s 92CA of IT Act due to Omission of Law without Saving Clause for Pending Proceedings: ITAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/TPO-IT-Act-Omission-of-Law-without-Saving-Clause-for-Pending-Proceedings-Omission-of-Law-Pending-Proceedings-ITAT-quashes-Order-ITAT-Order-Taxscan.jpg "Reference made to TPO u/s 92CA of IT Act due to Omission of Law without Saving Clause for Pending Proceedings: ITAT quashes Order [Read Order]")
Reference made to TPO u/s 92CA of IT Act due to Omission of Law without Saving Clause for Pending Proceedings: ITAT quashes Order [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) held that the reference made to the Transfer Pricing Officer (TPO) under section 92CA of...
![AMP expenditure for Promotion and Marketing Products Manufactured by assessee not International Transaction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/AMP-expenditure-for-Promotion-and-Marketing-Products-AMP-expenditure-AMP-Promotion-and-Marketing-Products-Products-Manufactured-by-assessee-International-Transaction-ITAT-taxscan.jpg "AMP expenditure for Promotion and Marketing Products Manufactured by assessee not International Transaction: ITAT [Read Order]")
![ESOP Expenses Eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ESOP-Expenses-Expenses-ESOP-Deduction-ESOP-Expenses-Eligible-for-Deduction-Income-Tax-Act-Income-Tax-taxscan.jpg "ESOP Expenses Eligible for Deduction u/s 37 of Income Tax Act: ITAT [Read Order]")
![Consideration received not Income Deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/received-income-deemed-ITAT-assessee-eligible-TDS-TAXSCAN.jpg "Consideration received not Income Deemed to accrue in India: ITAT holds Assessee not eligible for TDS [Read Order]")
![ITAT Upholds DRP’s Order to Compute the Working Capital Adjustment by using the OECD Methodology [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/OECD-Methodology-Taxscan.jpg "ITAT Upholds DRP’s Order to Compute the Working Capital Adjustment by using the OECD Methodology [Read Order]")
For making reference to TPO u/s 92CA, AO has to record reasons after giving the Assessee an oppurtunity of being heard; Delhi HC [Read Judgment]
The Delhi High Court has recently ruled that, the Assessing Officer shall record his reason as to why the matter should be referred to a TPO u/s 92CA of the Income Tax Act, 1961. it was further...
