https://www.taxtmi.com/caselaws?id=794920 Final assessment orders under Section 144C(13) must conform to binding Dispute Resolution Panel directions within the statutory limitation period. Where the final order omitted directions already implemented by the Transfer Pricing Officer and substantially reproduced the draft assessment order, it was non-compliant. A corrigendum issued after limitation cannot cure this jurisdictional defect or retrospectively create a compliant final assessment order. The final assessment order was therefore invalid, and the later corrigendum was beyond jurisdiction. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794920 Final assessment orders under Section 144C(13) must conform to binding Dispute Resolution Panel directions within the statutory limitation period. Where the final order omitted directions already implemented by the Transfer Pricing Officer and substantially reproduced the draft assessment order, it was non-compliant. A corrigendum issued after limitation cannot cure this jurisdictional defect or retrospectively create a compliant final assessment order. The final assessment order was therefore invalid, and the later corrigendum was beyond jurisdiction. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794920