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2023 (3) TMI 654 - ITAT BANGALORETP Adjustment - Period of limitation in terms of section 92CA(3A) - transfer pricing order passed during 60 days prior to the due date of completion of assessment is time barred - HELD THAT:- Since the order passed by the TPO u/s 92CA of the I.T.Act for A.Y.2010-2011 and 2011-2012 are beyond the period of limitation and bad in law, the addition in respect of international taxation (TP adjustments) stands quashed. Therefore, grounds on merits on TP adjustments in both the appeals of the assessee are not adjudicated.
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