https://www.taxtmi.com/caselaws?id=416946 ITAT AHMEDABAD - AT held that Clause (i) of s.92BA was omitted w.e.f. 01.04.2017 and, being unconditionally repealed without a savings clause, is non est and cannot be applied to pending proceedings. Accordingly, adjustments and orders by AO/TPO and DRP invoking s.92BA(i) lacked jurisdiction, were void ab initio, and were quashed. The tribunal allowed the appeal and decided in favour of the assessee. en-us Mon, 03 Jan 2022 00:00:00 +0530 Tue, 14 Oct 2025 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416946 ITAT AHMEDABAD - AT held that Clause (i) of s.92BA was omitted w.e.f. 01.04.2017 and, being unconditionally repealed without a savings clause, is non est and cannot be applied to pending proceedings. Accordingly, adjustments and orders by AO/TPO and DRP invoking s.92BA(i) lacked jurisdiction, were void ab initio, and were quashed. The tribunal allowed the appeal and decided in favour of the assessee. Case-Laws Income Tax Mon, 03 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416946