https://www.taxtmi.com/caselaws?id=800401 Dispute Resolution Panel directions on transfer-pricing comparables bind the Assessing Officer, who must complete the final assessment in conformity with them. Where directions required exclusion of specified comparable companies but the final assessment recorded rejection of all objections and retained the adjustment without implementing those exclusions, the assessment did not comply with the mandatory framework. A final assessment order made in disregard of binding Panel directions is invalid and liable to be quashed. en-us Tue, 22 Sep 2026 00:00:00 +0530 Tue, 06 Oct 2026 08:13:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800401 Dispute Resolution Panel directions on transfer-pricing comparables bind the Assessing Officer, who must complete the final assessment in conformity with them. Where directions required exclusion of specified comparable companies but the final assessment recorded rejection of all objections and retained the adjustment without implementing those exclusions, the assessment did not comply with the mandatory framework. A final assessment order made in disregard of binding Panel directions is invalid and liable to be quashed. Case-Laws Income Tax Tue, 22 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800401