https://www.taxtmi.com/caselaws?id=392453 The tribunal held that the Assessing Officer's failure to refer specified domestic transactions to the Transfer Pricing Officer did not render the assessment erroneous due to the retrospective omission of section 92BA(i) by the Finance Act 2017. The tribunal found that the PCIT erred in terming the assessment order as prejudicial to revenue and allowed the assessee's appeal, reversing the revision directions. en-us Tue, 31 Dec 2019 00:00:00 +0530 Thu, 20 Feb 2020 23:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392453 The tribunal held that the Assessing Officer's failure to refer specified domestic transactions to the Transfer Pricing Officer did not render the assessment erroneous due to the retrospective omission of section 92BA(i) by the Finance Act 2017. The tribunal found that the PCIT erred in terming the assessment order as prejudicial to revenue and allowed the assessee's appeal, reversing the revision directions. Case-Laws Income Tax Tue, 31 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392453