This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Omission of Section 92BA(1) from 1/4/2017 Deems it Nonexistent from Insertion Date
Case Law Details
- Case Name
- PCIT Vs TT Steel Service India Pvt. Ltd. (Karnataka High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All High Courts, Karnataka High Court
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
PCIT Vs TT Steel Service India Pvt. Ltd. (Karnataka High Court)
The Karnataka High Court recently addressed a pivotal tax dispute involving question of jurisdiction in PCIT v. TT Steel Service India Pvt. Ltd. (ITA No. 665 of 2023), involving the validity of a reference made to the Transfer Pricing Officer (TPO) for examining a Specified Domestic Transaction(SDT) under Section 92BA(i) of the Income Tax Act, when such clause (i) stood omitted effective from April 1, 2017. The appeal, filed by the Income Tax Department, contested the ITAT’s ruling invalidating the reference and deleting the...
Author Info
