https://www.taxtmi.com/caselaws?id=799284 Section 92CD(3) requires a pending assessment for a year covered by a unilateral advance pricing agreement to be completed in accordance with that agreement after considering the modified return. Where the modified return was filed during pending assessment proceedings and complies with the agreement, the original transfer-pricing adjustment cannot be retained merely because objections concerning covered transactions were withdrawn. The Assessing Officer and Transfer Pricing Officer must give effect to the agreement and modified return while completing the assessment. en-us Thu, 30 Jul 2026 00:00:00 +0530 Sat, 19 Sep 2026 08:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799284 Section 92CD(3) requires a pending assessment for a year covered by a unilateral advance pricing agreement to be completed in accordance with that agreement after considering the modified return. Where the modified return was filed during pending assessment proceedings and complies with the agreement, the original transfer-pricing adjustment cannot be retained merely because objections concerning covered transactions were withdrawn. The Assessing Officer and Transfer Pricing Officer must give effect to the agreement and modified return while completing the assessment. Case-Laws Income Tax Thu, 30 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799284