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44AE or section 44BB or section 44BBB, as the case may be, and he has claimed his...(1) of section 44AD or...

to the said international transaction or specified domestic transaction under section...92C to the Transfer Pricing Officer. (2) Where a reference is made under...

270A or section 271 or section 271BA, if any person in respect of an international...(1) or sub-section (2) of...

23] or clause (iia) of sub-section (1) of section 32 or section 32AD or section...of...

139, or in response to a notice under sub-section (1) of section 142, such return...89, any relief allowable under an agreement under...

(1) of section 11....—For the purposes of this sub-section, the expression "value" shall be the value...(3) of section 13....

or in sub-section (2) of section 32 or the deduction referred to in section 32A...or section 33...

(2) of section 145; (ii) the valuation of purchase and sale of goods or services...(2) of section 145; (iv) the inventory being securities other...