Inclusion of specified domestic transactions expands transfer pricing scope under Section 92CA, aligning domestic and international transaction review. Amendment to Section 92CA substitutes wording in subsections (2A) and (2B) to include 'specified domestic transaction' alongside 'international transaction', ensuring references and applicability in those subsections apply equally to international transactions and specified domestic transactions; the change takes effect as provided by the Finance (No. 2) Act, 2024.
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.
Inclusion of specified domestic transactions expands transfer pricing scope under Section 92CA, aligning domestic and international transaction review.
Amendment to Section 92CA substitutes wording in subsections (2A) and (2B) to include "specified domestic transaction" alongside "international transaction", ensuring references and applicability in those subsections apply equally to international transactions and specified domestic transactions; the change takes effect as provided by the Finance (No. 2) Act, 2024.
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