https://www.taxtmi.com/caselaws?id=793174 Section 144C(13) requires the final assessment order to conform to the Dispute Resolution Panel's directions. Here, the record showed that the Transfer Pricing Officer had already given effect to the Panel's directions by reducing the software development segment adjustment to nil, so the premise that all objections had been rejected was incorrect. Because the final assessment order did not reflect the actual effect of the directions, it was held to be contrary to the statutory mandate and was quashed in favour of the assessee, following binding jurisdictional High Court precedent. en-us Mon, 08 Jun 2026 00:00:00 +0530 Wed, 10 Jun 2026 07:26:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793174 Section 144C(13) requires the final assessment order to conform to the Dispute Resolution Panel's directions. Here, the record showed that the Transfer Pricing Officer had already given effect to the Panel's directions by reducing the software development segment adjustment to nil, so the premise that all objections had been rejected was incorrect. Because the final assessment order did not reflect the actual effect of the directions, it was held to be contrary to the statutory mandate and was quashed in favour of the assessee, following binding jurisdictional High Court precedent. Case-Laws Income Tax Mon, 08 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793174