Transfer Pricing Adjustment - Reference to Transfer Pricing ...
Assessing Officer Not Required to Refer to TPO for Transactions Under Rs. 15 Crores per Section 92CA.
November 8, 2013
Case Laws Income Tax AT
Transfer Pricing Adjustment - Reference to Transfer Pricing Officer - the aggregate of international transactions was below Rs.15 Crores - AO was not mandatorily required to make a reference to the TPO under section 92CA of the Act. - AT
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