https://www.taxtmi.com/highlights?id=105218 Where a draft assessment order is issued within the prescribed period, final assessment timing pursuant to DRP directions follows the specific statutory limits rather than the general assessment limitation. Tax computation must give effect to allowed brought-forward losses and unabsorbed depreciation, subject to verification against duplicate relief. RPM is appropriate for unaltered goods resold to independent customers where reliable gross-profit data and functional comparability exist; operating profit or loss alone does not disqualify a trading comparable. The other method can combine justified NAV and DCF valuations, and a deemed international transaction does not establish associated-enterprise status for secondary adjustment, which requires the actual relationship. en-us Wed, 21 Oct 2026 08:37:56 +0530 Wed, 21 Oct 2026 08:37:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=105218 Where a draft assessment order is issued within the prescribed period, final assessment timing pursuant to DRP directions follows the specific statutory limits rather than the general assessment limitation. Tax computation must give effect to allowed brought-forward losses and unabsorbed depreciation, subject to verification against duplicate relief. RPM is appropriate for unaltered goods resold to independent customers where reliable gross-profit data and functional comparability exist; operating profit or loss alone does not disqualify a trading comparable. The other method can combine justified NAV and DCF valuations, and a deemed international transaction does not establish associated-enterprise status for secondary adjustment, which requires the actual relationship. Highlights Income Tax Wed, 21 Oct 2026 08:37:56 +0530 https://www.taxtmi.com/highlights?id=105218