https://www.taxtmi.com/caselaws?id=798420 Rectification of an upward transfer-pricing adjustment under section 92CA(4) reduced the adjustment to nil. As the taxpayer's grievance stood resolved through the rectification order, no grounds remained for adjudication. The Assessing Officer was required to give effect to that rectification, ensuring that the assessment reflects the nil adjustment and the corrected transfer-pricing position. en-us Mon, 31 Aug 2026 00:00:00 +0530 Mon, 07 Sep 2026 08:48:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798420 Rectification of an upward transfer-pricing adjustment under section 92CA(4) reduced the adjustment to nil. As the taxpayer's grievance stood resolved through the rectification order, no grounds remained for adjudication. The Assessing Officer was required to give effect to that rectification, ensuring that the assessment reflects the nil adjustment and the corrected transfer-pricing position. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798420