Jurisdiction of Transfer Pricing Officer - Suo motu, TPO cannot ...
TPO Can't Independently Review International Transactions for Price Adjustments Without Explicit Referral.
July 11, 2013
Case Laws Income Tax AT
Jurisdiction of Transfer Pricing Officer - Suo motu, TPO cannot take cognizance of any international transaction for suggesting adjustment in the arm’ s length price, which was not referred to him - AT
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