The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) has held that the domestic transactions with an Associate Enterprise (AE) would not constitute “Specific Domestic Transactions” for the purpose of Section 92BA of the Income Tax Act, 1961. The Principal Commissioner of Income Tax invoked his revisional jurisdiction under section 263 of the Income […]
from Taxscan | Simplifying Tax Laws https://ift.tt/2YWewOV
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