https://www.taxtmi.com/caselaws?id=425235 The Tribunal held that the omission of section 92BA(i) by the Finance Act, 2017 rendered any actions taken by the Transfer Pricing Officer (TPO) and the Assessing Officer (AO) under it void ab initio. Consequently, the addition made by the AO based on the TPO's order was deemed invalid and deleted. Additionally, the Tribunal directed the AO to grant TDS credit to the assessee, in line with previous decisions, resulting in a favorable outcome for the assessee and dismissing the revenue's appeal. en-us Tue, 12 Jul 2022 00:00:00 +0530 Tue, 19 Jul 2022 09:22:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425235 The Tribunal held that the omission of section 92BA(i) by the Finance Act, 2017 rendered any actions taken by the Transfer Pricing Officer (TPO) and the Assessing Officer (AO) under it void ab initio. Consequently, the addition made by the AO based on the TPO's order was deemed invalid and deleted. Additionally, the Tribunal directed the AO to grant TDS credit to the assessee, in line with previous decisions, resulting in a favorable outcome for the assessee and dismissing the revenue's appeal. Case-Laws Income Tax Tue, 12 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425235