ITAT Rules Omission of Section 92BA(i) Invalidates Transfer Pricing Proceedings:
The ITAT Delhi holds that once Section 92BA(i) was omitted, proceedings initiated under the omitted provision cannot survive
ITAT Holds Proceedings Unsustainable
Saima
Aug 6, 2026Premium
ITAT Rules Omission of Section 92BA(i) Invalidates Transfer Pricing Proceedings
The ITAT Delhi holds that once Section 92BA(i) was omitted, proceedings initiated under the omitted provision cannot survive
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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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