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Income Tax - Highlights / Catch Notes

Home Highlights July 2013 Year 2013 This

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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