https://www.taxtmi.com/caselaws?id=435003 The Tribunal allowed the appeal, directing the Assessing Officer to consider the modified tax return filed by the assessee in accordance with the Advance Pricing Agreement (APA) terms. The AO was instructed to pass the final assessment order after giving the assessee a reasonable opportunity to be heard, addressing concerns of transfer pricing adjustment, violation of natural justice principles, non-compliance with DRP directions, and violation of APA terms. en-us Wed, 21 Sep 2022 00:00:00 +0530 Fri, 10 Mar 2023 08:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435003 The Tribunal allowed the appeal, directing the Assessing Officer to consider the modified tax return filed by the assessee in accordance with the Advance Pricing Agreement (APA) terms. The AO was instructed to pass the final assessment order after giving the assessee a reasonable opportunity to be heard, addressing concerns of transfer pricing adjustment, violation of natural justice principles, non-compliance with DRP directions, and violation of APA terms. Case-Laws Income Tax Wed, 21 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435003