https://www.taxtmi.com/caselaws?id=441933 Section 144C requires the Assessing Officer to complete the assessment strictly in conformity with the Dispute Resolution Panel's directions. Where the final assessment order substantially reproduces the draft reasoning and departs from those binding directions, the order is legally unsustainable and liable to be quashed. The Tribunal therefore set aside the assessment for breach of section 144C(13) and did not examine the underlying royalty and fees for technical services dispute. en-us Tue, 02 May 2023 00:00:00 +0530 Sat, 19 Aug 2023 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441933 Section 144C requires the Assessing Officer to complete the assessment strictly in conformity with the Dispute Resolution Panel's directions. Where the final assessment order substantially reproduces the draft reasoning and departs from those binding directions, the order is legally unsustainable and liable to be quashed. The Tribunal therefore set aside the assessment for breach of section 144C(13) and did not examine the underlying royalty and fees for technical services dispute. Case-Laws Income Tax Tue, 02 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441933