https://www.taxtmi.com/caselaws?id=793043 Section 144C(13) requires the Assessing Officer to complete the final assessment strictly in conformity with the Dispute Resolution Panel's directions. Where the Panel modified the transfer pricing adjustment and directed recomputation of interest on receivables, the Assessing Officer could not ignore those directions in the final order. The absence of a TPO order giving effect to the directions did not excuse non-compliance. The Tribunal treated the order as contrary to the mandatory statutory scheme and quashed the final assessment order. en-us Fri, 05 Jun 2026 00:00:00 +0530 Mon, 08 Jun 2026 08:52:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793043 Section 144C(13) requires the Assessing Officer to complete the final assessment strictly in conformity with the Dispute Resolution Panel's directions. Where the Panel modified the transfer pricing adjustment and directed recomputation of interest on receivables, the Assessing Officer could not ignore those directions in the final order. The absence of a TPO order giving effect to the directions did not excuse non-compliance. The Tribunal treated the order as contrary to the mandatory statutory scheme and quashed the final assessment order. Case-Laws Income Tax Fri, 05 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793043