https://www.taxtmi.com/caselaws?id=800557 A separate DIN-bearing intimation that identifies the DIN of enclosed DRP directions satisfies traceability requirements despite the directions themselves lacking a DIN; retrospective validation provisions also prevent invalidation where the assessment order is identified by DIN. Following a remand requiring verification and hearing, assessment must comply with the limitation applicable to giving effect to an appellate order. A remand for recomputation of arm's length price does not constitute a fresh transfer-pricing reference based on the Assessing Officer's fresh satisfaction and cannot trigger the additional limitation extension. Expiry of that period renders the consequential assessment unsustainable. en-us Wed, 09 Sep 2026 00:00:00 +0530 Thu, 08 Oct 2026 08:45:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800557 A separate DIN-bearing intimation that identifies the DIN of enclosed DRP directions satisfies traceability requirements despite the directions themselves lacking a DIN; retrospective validation provisions also prevent invalidation where the assessment order is identified by DIN. Following a remand requiring verification and hearing, assessment must comply with the limitation applicable to giving effect to an appellate order. A remand for recomputation of arm's length price does not constitute a fresh transfer-pricing reference based on the Assessing Officer's fresh satisfaction and cannot trigger the additional limitation extension. Expiry of that period renders the consequential assessment unsustainable. Case-Laws Income Tax Wed, 09 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800557