https://www.taxtmi.com/caselaws?id=787736 Where a tribunal remitted transfer-pricing issues and statutory amendment later prescribed time limits for giving effect to appellate orders, an inordinate delay of over eight years in passing any order giving effect to the remand was held to bar the revenue from now exercising that power; the court applied the principle that excessive administrative delay cannot be treated as a reasonable period and directed refund with interest accordingly, upholding the Single Judge's remedy based on prior precedents on limitation for giving effect to appellate orders. en-us Thu, 05 Feb 2026 00:00:00 +0530 Wed, 11 Mar 2026 08:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787736 Where a tribunal remitted transfer-pricing issues and statutory amendment later prescribed time limits for giving effect to appellate orders, an inordinate delay of over eight years in passing any order giving effect to the remand was held to bar the revenue from now exercising that power; the court applied the principle that excessive administrative delay cannot be treated as a reasonable period and directed refund with interest accordingly, upholding the Single Judge's remedy based on prior precedents on limitation for giving effect to appellate orders. Case-Laws Income Tax Thu, 05 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787736