https://www.taxtmi.com/caselaws?id=307796 The Tribunal allowed the assessee's appeal, holding that the omission of clause (i) of Section 92BA by the Finance Act, 2017, rendered any reference to the Transfer Pricing Officer (TPO) and subsequent adjustments invalid. The Tribunal found the valuation method used by the assessee to be meritorious and conducted in accordance with prescribed rules. The appeal was allowed, and the adjustment of Rs. 6,93,89,490/- was deleted. en-us Wed, 18 Aug 2021 00:00:00 +0530 Mon, 08 May 2023 15:16:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307796 The Tribunal allowed the assessee's appeal, holding that the omission of clause (i) of Section 92BA by the Finance Act, 2017, rendered any reference to the Transfer Pricing Officer (TPO) and subsequent adjustments invalid. The Tribunal found the valuation method used by the assessee to be meritorious and conducted in accordance with prescribed rules. The appeal was allowed, and the adjustment of Rs. 6,93,89,490/- was deleted. Case-Laws Income Tax Wed, 18 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307796