https://www.taxtmi.com/caselaws?id=796692 Compounding fee must be recomputed under the CBDT Guidelines dated 16.05.2008 because their applicability had already been conclusively determined between the parties and affirmed in appeal. A direction to calculate and communicate the fee concerned quantification only and could not reopen the settled governing framework. The power to issue compounding instructions cannot displace a final inter partes judicial determination. The revised 2024 Guidelines were also inapplicable because the compounding application had not been rejected for a curable defect contemplated by those Guidelines. The recomputation must credit the amount already paid by the assessee. en-us Tue, 28 Jul 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796692 Compounding fee must be recomputed under the CBDT Guidelines dated 16.05.2008 because their applicability had already been conclusively determined between the parties and affirmed in appeal. A direction to calculate and communicate the fee concerned quantification only and could not reopen the settled governing framework. The power to issue compounding instructions cannot displace a final inter partes judicial determination. The revised 2024 Guidelines were also inapplicable because the compounding application had not been rejected for a curable defect contemplated by those Guidelines. The recomputation must credit the amount already paid by the assessee. Case-Laws Income Tax Tue, 28 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796692