Domestic transfer pricing
A company has two units namely power division (eligible for tax holiday) and ferro division. The company commenced its commercial operations in financial year 2013-14 and earned profits but not claimed 80IA deduction till financial year 2016-17. The power division will transfer power to ferro division around Rs 100 crores every year.
Whether the company is covered under specified domestic transactions and required to file form 3CEB, though it has not claimed 80IA deduction for the financial year 2016-17?