https://www.taxtmi.com/caselaws?id=802483 Fresh transfer-pricing references made after the omission of Section 92BA(i) cannot sustain adjustments for earlier assessment years where transactions fall solely within that clause. Section 92CA authorised references for international transactions and specified domestic transactions. Section 6 of the General Clauses Act may preserve prior obligations and related proceedings despite an omission, unless a different legislative intention appears. The treatment of fresh post-omission references is distinct from a transfer-pricing determination completed before the omission. en-us Mon, 19 Oct 2026 00:00:00 +0530 Fri, 06 Nov 2026 08:29:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=802483 Fresh transfer-pricing references made after the omission of Section 92BA(i) cannot sustain adjustments for earlier assessment years where transactions fall solely within that clause. Section 92CA authorised references for international transactions and specified domestic transactions. Section 6 of the General Clauses Act may preserve prior obligations and related proceedings despite an omission, unless a different legislative intention appears. The treatment of fresh post-omission references is distinct from a transfer-pricing determination completed before the omission. Case-Laws Income Tax Mon, 19 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=802483