TMI BlogTP adjustment - specified domestic transactions (SDT) - The ITAT held that since the provision (Section...TP adjustment - specified domestic transactions (SDT) - The ITAT held that since the provision (Section 92BA(i)) was omitted without a saving clause effective from 01/04/2017, any reference for TP adjustment to SDT under this clause was invalid. Therefore, for A.Y. 2016-17, no TP adjustment could be made under SDT, and the grounds of the assessee were allowed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
