PCIT Lacks Jurisdiction u/s 263 for Specified Domestic Transactions Due to Nonexistent Clause in Section 92BA.

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....Revision u/s 263 - referring specified domestic transaction to the TPO - since clause (i) of section 92BA never existed in the statute book therefore, ld PCIT cannot exercise his jurisdiction under section 263 of the Act in respect of specified domestic transactions referred to in clause (i) of section 92BA of the Act.....