https://www.taxtmi.com/caselaws?id=776773 ITAT upheld the CIT(A)'s deletion of a 10% upward adjustment to specified domestic transactions, holding that additions made under s.92BA(i) after 01.04.2017 are invalid because s.92BA(i) was omitted by the Finance Act, 2017. The Tribunal found the TPO's order under s.92CA(3) and the AO's assessment under s.143(3) that invoked s.92BA(i) to be without jurisdiction and bad in law, following earlier HC and ITAT precedents, and dismissed the revenue's challenge as devoid of merit. en-us Wed, 30 Jul 2025 00:00:00 +0530 Tue, 19 Aug 2025 08:38:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776773 ITAT upheld the CIT(A)'s deletion of a 10% upward adjustment to specified domestic transactions, holding that additions made under s.92BA(i) after 01.04.2017 are invalid because s.92BA(i) was omitted by the Finance Act, 2017. The Tribunal found the TPO's order under s.92CA(3) and the AO's assessment under s.143(3) that invoked s.92BA(i) to be without jurisdiction and bad in law, following earlier HC and ITAT precedents, and dismissed the revenue's challenge as devoid of merit. Case-Laws Income Tax Wed, 30 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776773