Transfer Pricing Adjustments for Specified Domestic Transactions Initiated Post-Omission of Section 92BA Are Void and Cannot Be Sustained Under Section 40A(2)
Transfer Pricing Adjustments for Specified Domestic Transactions Initiated Post-Omission of Section 92BA Are Void and Cannot Be Sustained Under Section 40A(2) Issue Whether references made by the Assessing Officer under Section 92CA for specified domestic transactions (SDTs) covered by Section 92BA, when initiated after 1 April 2017 (post-omission of Section 92BA(i)), could validly sustain transfer-pricing… Read More »