https://www.taxtmi.com/caselaws?id=796877 Omission of Section 92BA(i) by the Finance Act, 2017, without a saving provision, removes the legal basis for transfer-pricing proceedings concerning specified domestic transactions initiated solely under that clause. Applying the principle that an omitted provision is treated as never having existed, a reference to the Transfer Pricing Officer under Section 92CA(1) founded on Section 92BA(i) lacks legal sustainability. Consequential transfer-pricing and Dispute Resolution Panel proceedings based on that reference are likewise invalid. en-us Wed, 05 Aug 2026 00:00:00 +0530 Wed, 12 Aug 2026 08:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796877 Omission of Section 92BA(i) by the Finance Act, 2017, without a saving provision, removes the legal basis for transfer-pricing proceedings concerning specified domestic transactions initiated solely under that clause. Applying the principle that an omitted provision is treated as never having existed, a reference to the Transfer Pricing Officer under Section 92CA(1) founded on Section 92BA(i) lacks legal sustainability. Consequential transfer-pricing and Dispute Resolution Panel proceedings based on that reference are likewise invalid. Case-Laws Income Tax Wed, 05 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796877