counsel for the assessee that provisions of Sec.92BA(i) of the Act, has been omitted by the Finance Act, 2017 w.e.f. Since, the provisions of Sec.92BA(i) of the Act, has been omitted from the statute by the Finance Act, 2017 w.e.f. Copy of General Clause Act, 1897 enclosed as Annexure-A 1. Once this clause is omitted by subsequent amendment, it would be deemed that clause (i) was never been on the statute. The additions made in the income of the assessee on account of TP adjustment in the domestic transaction are deleted”.