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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Specified domestic transaction rule: large-value related-party domestic dealings can attract transfer pricing provisions.</h1> Section 92BA defines specified domestic transaction for transfer pricing purposes by listing domestic dealings-including transactions under section 80A, specified transfers and business transactions under section 80 IA, Chapter VI A or section 10AA related dealings, certain businesses under sections 115BAB and 115BAE, and prescribed transactions-that, when aggregated beyond the statutory monetary threshold in a previous year, attract the domestic transfer pricing provisions of sections 92-92E.

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