https://www.taxtmi.com/caselaws?id=785725 Validity of final assessment orders under transfer pricing provisions turns on whether the limitation in the specialised assessment regime is to be read with the general limitation statute. The article explains that the specialised provision governing final assessment timelines must be interpreted together with the general limitation provision when both address the same subject; applying that mutual construction, final assessment orders passed beyond the combined limitation period are jurisdictionally invalid. Consequently, final assessments for the specified years concluded after the combined limitation period were quashed as time-barred and without jurisdiction. en-us Fri, 23 Jan 2026 00:00:00 +0530 Fri, 30 Jan 2026 09:22:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785725 Validity of final assessment orders under transfer pricing provisions turns on whether the limitation in the specialised assessment regime is to be read with the general limitation statute. The article explains that the specialised provision governing final assessment timelines must be interpreted together with the general limitation provision when both address the same subject; applying that mutual construction, final assessment orders passed beyond the combined limitation period are jurisdictionally invalid. Consequently, final assessments for the specified years concluded after the combined limitation period were quashed as time-barred and without jurisdiction. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785725