https://www.taxtmi.com/caselaws?id=786606 Final assessment orders issued after remand under transfer-pricing and DRP proceedings were examined for compliance with the outer limitation period in Section 153, and Sections 144C(12)/(13) were read harmoniously with Section 153 using the limited effect of a non-obstante clause; binding precedents on the applicability of the outer time limit were applied. The analysis concluded the challenged final order was issued beyond the statutory outer period and therefore barred by limitation, resulting in quashing of that order while preserving liberty to revive other issues if a future Supreme Court decision permits. en-us Fri, 23 Jan 2026 00:00:00 +0530 Mon, 16 Feb 2026 09:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786606 Final assessment orders issued after remand under transfer-pricing and DRP proceedings were examined for compliance with the outer limitation period in Section 153, and Sections 144C(12)/(13) were read harmoniously with Section 153 using the limited effect of a non-obstante clause; binding precedents on the applicability of the outer time limit were applied. The analysis concluded the challenged final order was issued beyond the statutory outer period and therefore barred by limitation, resulting in quashing of that order while preserving liberty to revive other issues if a future Supreme Court decision permits. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786606