Sec. 92BA(i) & 92CA of Income-tax Act, 1961— Transfer pricing— If a provision of a statute is unconditionally omitted without a saving clause in favour of pending proceedings, all actions must stop where the omission finds them, and if final relief has not been granted before the omission goes into effect, it cannot be granted afterwards. Savings of the nature contained in s. 6 or in special Acts may modify the position. When cl. (i) of s. 92BA having been omitted by the Finance Act, 2017, w.e.f. 1st July, 2017 from the Statute the resultant effect is that it had never been passed and to be considered as a law never been existence, hence, decision taken by the AO under the effect of s. 92BA and reference made to the order of TPO-TOP under s. 92CA could be invalid and bad in law — PR. CIT Vs. TEXPORT OVERSEAS (P) LTD.  [2020] 313 CTR 485 (KARN)