It is open to an assessee to exhaust remedies as provided for u/s 144C against transfer pricing order passed u/s 92CA(3)
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As per section 144C, it is always open to an assessee to go before DRP to agitate on all aspect of assessment including the questions relating to the transfer pricing aspect.
HIGH COURT OF MADRAS
Intimate Fashions (India) Pvt. Ltd.
v
JCIT
Writ Petition No. 24623 of 2009
And M. P. No. 1 of 2009
December 23, 2009
