https://www.taxtmi.com/caselaws?id=802737 Section 144C makes Dispute Resolution Panel directions binding on the assessing officer and requires the final assessment order to conform to them. An assessment that retains a draft transfer-pricing adjustment contrary to those directions breaches this mandatory requirement and is void from inception. A separate order giving effect to the directions does not cure a final assessment that departs from them, and misunderstanding the objections does not justify non-compliance. en-us Fri, 16 Oct 2026 00:00:00 +0530 Sat, 14 Nov 2026 08:32:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802737 Section 144C makes Dispute Resolution Panel directions binding on the assessing officer and requires the final assessment order to conform to them. An assessment that retains a draft transfer-pricing adjustment contrary to those directions breaches this mandatory requirement and is void from inception. A separate order giving effect to the directions does not cure a final assessment that departs from them, and misunderstanding the objections does not justify non-compliance. Case-Laws Income Tax Fri, 16 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802737