https://www.taxtmi.com/caselaws?id=790314 A later assessment order for the same assessment year cannot survive where a final assessment order has already been passed in conformity with DRP directions; the duplicative order was quashed. Delay in filing the appeal was condoned on the explanation that the earlier order had not been served in time. Transfer pricing issues concerning intra-group services and royalty were remitted for fresh examination, while support service expenditure was allowed on consistency and the licence fee and related interest issues were restored for reconsideration. Deduction under section 80G, road tax and VAT on leased vehicles, excess dividend distribution tax credit, and short TDS credit were allowed. Book-profit computation and interest under sections 234B and 234C were remitted, and penalty initiation was held premature. en-us Fri, 17 Apr 2026 00:00:00 +0530 Thu, 23 Apr 2026 09:45:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790314 A later assessment order for the same assessment year cannot survive where a final assessment order has already been passed in conformity with DRP directions; the duplicative order was quashed. Delay in filing the appeal was condoned on the explanation that the earlier order had not been served in time. Transfer pricing issues concerning intra-group services and royalty were remitted for fresh examination, while support service expenditure was allowed on consistency and the licence fee and related interest issues were restored for reconsideration. Deduction under section 80G, road tax and VAT on leased vehicles, excess dividend distribution tax credit, and short TDS credit were allowed. Book-profit computation and interest under sections 234B and 234C were remitted, and penalty initiation was held premature. Case-Laws Income Tax Fri, 17 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790314