Tag Archives: draft assessment order

Draft assessment order mandatory in case of foreign company : High Court

By | April 27, 2016

Held “There is no dispute that the assessee is a foreign company”. Therefore, in view of Section 144C(15) of the Act which defines eligible assessee to whom Section 144C(1) of the Act applies to inter alia mean any foreign company. Therefore, a draft assessment order under Section 144C(1) of the Act is mandated before the… Read More »