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ITAT Kolkata Sets Aside TP Adjustment under Omitted Section 92BA(i)

19 Aug 2026 · 19 Aug 2026By CA Sandeep Kanoi

ITAT Kolkata holds omitted Section 92BA(i) could not sustain TP proceedings and restores expenditure issue to AO for fresh adjudication. The post ITAT Kolkata Sets Aside TP Adjustment under Omitted Section 92BA(i) appeared first on TaxGuru .

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