https://www.taxtmi.com/highlights?id=97204 Omission of section 92BA(1) without a saving clause rendered the provision nonexistent, therefore any assessment officer reference to the transfer pricing officer to determine the arm's length price of specified domestic transactions lacked jurisdiction and the TPO's consequential order was invalid; the appellate authority has deleted the additions and the revenue appeal was dismissed, applying the principle that where a statutory provision is omitted from the statute book the AO cannot invoke that provision to re open or adjust domestic transfer pricing. en-us Thu, 26 Feb 2026 07:35:37 +0530 Thu, 26 Feb 2026 07:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=97204 Omission of section 92BA(1) without a saving clause rendered the provision nonexistent, therefore any assessment officer reference to the transfer pricing officer to determine the arm's length price of specified domestic transactions lacked jurisdiction and the TPO's consequential order was invalid; the appellate authority has deleted the additions and the revenue appeal was dismissed, applying the principle that where a statutory provision is omitted from the statute book the AO cannot invoke that provision to re open or adjust domestic transfer pricing. Highlights Income Tax Thu, 26 Feb 2026 07:35:37 +0530 https://www.taxtmi.com/highlights?id=97204