https://www.taxtmi.com/caselaws?id=408553 The Tribunal allowed the appeal, declaring the assessment order invalid due to the omission of Section 92BA(1). Consequently, it did not examine the merits of the Transfer Pricing adjustments or other related issues. The initiation of penalty proceedings and the charging of interest were also rendered invalid due to the primary order's invalidity. en-us Thu, 03 Jun 2021 00:00:00 +0530 Tue, 15 Jun 2021 07:50:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408553 The Tribunal allowed the appeal, declaring the assessment order invalid due to the omission of Section 92BA(1). Consequently, it did not examine the merits of the Transfer Pricing adjustments or other related issues. The initiation of penalty proceedings and the charging of interest were also rendered invalid due to the primary order's invalidity. Case-Laws Income Tax Thu, 03 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408553