ITAT Rejects Retrospective Application of Omitted Section 92BA(i):
The ITAT Delhi grants relief on Comparables and Other Disallowances while directing fresh TP computation.
ITAT Upholds SDT Transfer Pricing Adjustment
Saima
Sep 4, 2026
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ITAT Rejects Retrospective Application of Omitted Section 92BA(i)
The ITAT Delhi grants relief on Comparables and Other Disallowances while directing fresh TP computation.
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About Author
Saima
Content Writer
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
Saima is a Law graduate with a passion for research and content writing. She writes for Finance, Taxation and Legal Updates at Studycafe.in, simplifying complex legal decisions by the ITAT, High Court, AAR and GSTAT into uncomplicated and clear explanations.
StudyCafe
Delhi, Delhi, India
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