https://www.taxtmi.com/caselaws?id=786009 Interplay between limitation regimes for final assessment under the transfer pricing assessment framework was examined: the tribunal applied binding precedents holding that limitation must be determined by considering both the transfer pricing-specific timeline and general limitation provisions as mutually inclusive, and consequently held the impugned final assessment for the relevant year to be timebarred and quashed. The tribunal followed earlier authoritative rulings and granted liberty to revive the appeal on merits if the pending Supreme Court larger bench decision on the limitation issue alters this conclusion. en-us Fri, 23 Jan 2026 00:00:00 +0530 Wed, 04 Feb 2026 08:24:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786009 Interplay between limitation regimes for final assessment under the transfer pricing assessment framework was examined: the tribunal applied binding precedents holding that limitation must be determined by considering both the transfer pricing-specific timeline and general limitation provisions as mutually inclusive, and consequently held the impugned final assessment for the relevant year to be timebarred and quashed. The tribunal followed earlier authoritative rulings and granted liberty to revive the appeal on merits if the pending Supreme Court larger bench decision on the limitation issue alters this conclusion. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786009