Transfer Pricing Officer may treat subsequently discovered international transactions as referred, extending transfer pricing jurisdiction. The amendment empowers the Transfer Pricing Officer to treat any international transaction that comes to his notice during proceedings as if formally referred under the primary reference provision, bringing subsequently discovered transactions within the Chapter's transfer pricing regime; it also expands the subsection's cross reference to include section 133A alongside the existing provision.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Transfer Pricing Officer may treat subsequently discovered international transactions as referred, extending transfer pricing jurisdiction.
The amendment empowers the Transfer Pricing Officer to treat any international transaction that comes to his notice during proceedings as if formally referred under the primary reference provision, bringing subsequently discovered transactions within the Chapter's transfer pricing regime; it also expands the subsection's cross reference to include section 133A alongside the existing provision.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
