{"id":31236,"date":"2022-12-10T13:18:02","date_gmt":"2022-12-10T07:48:02","guid":{"rendered":"https:\/\/itatonline.org\/digest\/automark-industries-india-p-ltd-v-pcit-2022-194-itd-172-nagpurtrib\/"},"modified":"2022-12-10T13:18:02","modified_gmt":"2022-12-10T07:48:02","slug":"automark-industries-india-p-ltd-v-pcit-2022-194-itd-172-nagpurtrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/automark-industries-india-p-ltd-v-pcit-2022-194-itd-172-nagpurtrib\/","title":{"rendered":"Automark Industries (India) (P.) Ltd. v. PCIT (2022) 194 ITD 172 (Nagpur)(Trib.)"},"content":{"rendered":"<p>Held that since section 92BA(i) was unconditionally omitted without a saving clause in favour of pending proceedings and it does not say that pending proceedings under clause (i) of section 92BA would continue in future even after its omission on 1-4-2017, Commissioner ought not to have proceeded under section 263 of the Act. (AY. 2016-17)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 263 : Commissioner-Revision of orders prejudicial to revenue-Specific  domestic transaction-Order passed without referring domestic transaction to TPO-Section 92BA(i) was unconditionally omitted without a saving clause-Revision is not valid. [S. 92BA(i)]   <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-31236","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-87O","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31236","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=31236"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31236\/revisions"}],"predecessor-version":[{"id":31237,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/31236\/revisions\/31237"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=31236"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=31236"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=31236"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}