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Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Ltd. (2025 INSC 946) - the core issue is the interplay between Section 144C and Section 153 of the Income Tax Act, that is, does the time taken in the Dispute Resolution Panel process fall within the overall limitation period for assessment under Section 153, or is it an additional period?
Assistant Commissioner of Income Tax vs. Shelf Drilling Ron Tappmeyer Ltd. (2025 INSC 946) - the core issue is the interplay between Section 144C and Section 153 of the Income Tax Act, that is, does the time taken in the Dispute Resolution Panel process fall within the overall limitation period for assessment under Section 153, or is it an additional period?