Held, that the reference to the Transfer Pricing Officer in respect of specified domestic transactions mentioned in clause (i) of section 92BA was not valid, as the provision had been omitted. Accordingly, the Assessing Officer was to delete the addition relating to specified domestic transactions made under section 92CA of the Act. However, the matter was to be restored to the Assessing Officer with the direction to examine the claim of expenditure in terms of the provisions of section 40A(2) of the Act.  Followed  Dy. CIT v. Texport Overseas Pvt Ltd (ITA No. 392 of 2018 dt. 12-12-2019 (Karn.)(HC). Treating the trade credits as cash credits. Matter remanded. (AY. 2016-17)