TMI BlogAmendment of section 92CAX X X X Extracts X X X X X X X X Extracts X X X X ..... ection, inter alia, empowers the Central Government to notify a scheme for the purposes of determination of the arm s length price so as to impart greater efficiency, transparency and accountability by (a) eliminating the interface between the Transfer Pricing Officer and the assessee or any other person to the extent technologically feasible; (b) optimising utilisation of the resources through ec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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