https://www.taxtmi.com/caselaws?id=456870 Clarifies interplay of remand and limitation in transfer pricing disputes: when matters are remanded to the assessing officer, TPO or DRP, the remand triggers applicable statutory time limits and those authorities must complete proceedings within those prescribed windows; effectassessing officer must pass final orders within the stipulated period even if the DRP or TPO does not conclude within its internal timeline. Clarifies DRP must issue hearings and directions within nine months and that remand requires issuance of a de novo draft order by the assessing officer for transfer pricing matters; effectthe outer limitation applies to final orders, not drafts, so proceedings must be completed within the prescribed outer periods. en-us Wed, 14 Dec 2022 00:00:00 +0530 Mon, 08 Jun 2026 18:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456870 Clarifies interplay of remand and limitation in transfer pricing disputes: when matters are remanded to the assessing officer, TPO or DRP, the remand triggers applicable statutory time limits and those authorities must complete proceedings within those prescribed windows; effectassessing officer must pass final orders within the stipulated period even if the DRP or TPO does not conclude within its internal timeline. Clarifies DRP must issue hearings and directions within nine months and that remand requires issuance of a de novo draft order by the assessing officer for transfer pricing matters; effectthe outer limitation applies to final orders, not drafts, so proceedings must be completed within the prescribed outer periods. Case-Laws Income Tax Wed, 14 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456870