https://www.taxtmi.com/caselaws?id=798810 Pending Mutual Agreement Procedure proceedings must be considered when an assessee seeks abeyance of first appellate proceedings. The first appellate authority must address the request, record reasons for accepting or rejecting it, and provide an effective opportunity to present substantive grounds. Disposal without considering the MAP-abeyance plea or adequately adjudicating the merits breaches procedural fairness. Transfer-pricing adjustments, disallowance and computational issues remain open for fresh consideration by the competent appellate authority after reasonable hearing. en-us Tue, 11 Aug 2026 00:00:00 +0530 Sat, 12 Sep 2026 08:41:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798810 Pending Mutual Agreement Procedure proceedings must be considered when an assessee seeks abeyance of first appellate proceedings. The first appellate authority must address the request, record reasons for accepting or rejecting it, and provide an effective opportunity to present substantive grounds. Disposal without considering the MAP-abeyance plea or adequately adjudicating the merits breaches procedural fairness. Transfer-pricing adjustments, disallowance and computational issues remain open for fresh consideration by the competent appellate authority after reasonable hearing. Case-Laws Income Tax Tue, 11 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798810