https://www.taxtmi.com/highlights?id=48291 Revision u/s 263 - specified domestic transactions - effect of omission of 92BA(1) w.e.f. 1.4.2017 - the order has been revised purely on the basis that the AO has not referred to determine the ALP to the TPO - Since the provision itself stood omitted at the time when the order was passed by the Pr. CIT, the impugned order cannot be sustained, hence is hereby quashed en-us Wed, 31 Jul 2019 04:34:19 +0530 Wed, 31 Jul 2019 04:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=48291 Revision u/s 263 - specified domestic transactions - effect of omission of 92BA(1) w.e.f. 1.4.2017 - the order has been revised purely on the basis that the AO has not referred to determine the ALP to the TPO - Since the provision itself stood omitted at the time when the order was passed by the Pr. CIT, the impugned order cannot be sustained, hence is hereby quashed Highlights Income Tax Wed, 31 Jul 2019 04:34:19 +0530 https://www.taxtmi.com/highlights?id=48291