https://www.taxtmi.com/caselaws?id=274873 The Tribunal allowed the assessee's appeal, declaring the assessment order null and void due to being barred by limitation. Consequently, all other issues raised by both the assessee and the revenue, including disallowances of interest on ECBs, inter-group charges, circuit accruals, and other expenses, were not adjudicated upon as the assessment order was invalidated. en-us Mon, 18 Sep 2017 00:00:00 +0530 Sat, 08 Sep 2018 08:05:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274873 The Tribunal allowed the assessee's appeal, declaring the assessment order null and void due to being barred by limitation. Consequently, all other issues raised by both the assessee and the revenue, including disallowances of interest on ECBs, inter-group charges, circuit accruals, and other expenses, were not adjudicated upon as the assessment order was invalidated. Case-Laws Income Tax Mon, 18 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274873