https://www.taxtmi.com/caselaws?id=776644 A miscellaneous application seeking recall was held maintainable because the transfer pricing adjustment arose from a specified domestic transaction under section 92BA(v), involving transfer of finished goods from a non-eligible unit to an eligible unit under section 80-IC. The Tribunal found that the earlier order had wrongly treated omission of section 92BA(i) as determinative, whereas that omission did not affect the transaction in issue. The mistake in the earlier order justified recall, and the matter was restored for fresh hearing. en-us Thu, 31 Jul 2025 00:00:00 +0530 Thu, 14 Aug 2025 08:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776644 A miscellaneous application seeking recall was held maintainable because the transfer pricing adjustment arose from a specified domestic transaction under section 92BA(v), involving transfer of finished goods from a non-eligible unit to an eligible unit under section 80-IC. The Tribunal found that the earlier order had wrongly treated omission of section 92BA(i) as determinative, whereas that omission did not affect the transaction in issue. The mistake in the earlier order justified recall, and the matter was restored for fresh hearing. Case-Laws Income Tax Thu, 31 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776644