https://www.taxtmi.com/caselaws?id=383790 The Tribunal quashed the Principal Commissioner of Income Tax's order invoking section 263, holding that the omission of section 92BA(i) meant that the Assessing Officer's failure to refer the specified domestic transactions to the Transfer Pricing Officer was not erroneous or prejudicial to the revenue. The appeal filed by the assessee was allowed, and the order impugned by the Principal Commissioner of Income Tax was set aside. en-us Fri, 26 Jul 2019 00:00:00 +0530 Fri, 05 Aug 2022 18:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383790 The Tribunal quashed the Principal Commissioner of Income Tax's order invoking section 263, holding that the omission of section 92BA(i) meant that the Assessing Officer's failure to refer the specified domestic transactions to the Transfer Pricing Officer was not erroneous or prejudicial to the revenue. The appeal filed by the assessee was allowed, and the order impugned by the Principal Commissioner of Income Tax was set aside. Case-Laws Income Tax Fri, 26 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383790