Vodafone’s case: HC puts ball in DRP’s court to decide applicability of TP provisions on issue of sh

IT/ILT : Requirement of grant of personal hearing to assessee by AO before referring the matter to TPO for determining ALP has to be read into section 92CA(1) in cases where the assessee challenges the very jurisdiction to tax under Chapter X (transfer pricing provisions). Since, in the instant case, AO had already made the draft assessment order and supported it in affidavit before HC on merits, assessee permitted to file objections regarding applicability of Chapter X to DRP