https://www.taxtmi.com/caselaws?id=790831 Transfer pricing disputes resolved under the India-Japan tax treaty's Mutual Agreement Procedure may be given effect only after the related appeal grounds are withdrawn, as contemplated by Rule 44G. The assessee stated that it accepted the MAP resolution on the transfer pricing issue involving transactions with Japanese associated enterprises and, in line with that condition, sought withdrawal of the corresponding appeal ground. The Departmental Representative raised no objection to withdrawal of the appeal on the resolved issue, enabling the procedural step required for the Assessing Officer to pass the consequential order. en-us Tue, 20 Jan 2026 00:00:00 +0530 Thu, 30 Apr 2026 18:50:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790831 Transfer pricing disputes resolved under the India-Japan tax treaty's Mutual Agreement Procedure may be given effect only after the related appeal grounds are withdrawn, as contemplated by Rule 44G. The assessee stated that it accepted the MAP resolution on the transfer pricing issue involving transactions with Japanese associated enterprises and, in line with that condition, sought withdrawal of the corresponding appeal ground. The Departmental Representative raised no objection to withdrawal of the appeal on the resolved issue, enabling the procedural step required for the Assessing Officer to pass the consequential order. Case-Laws Income Tax Tue, 20 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790831