Dispute Resolution Panel composition set for transfer pricing cases; substitution rule applies when supervising officer is involved. The Board constitutes three-member Dispute Resolution Panels for each listed territorial area under Section 144C(15)(a) read with the Dispute Resolution Panel Rules, naming primary Members and specified alternative Members where a primary Member was the supervising officer of the relevant Transfer Pricing Officer or Assessing Officer. If a taxpayer files no objection, the primary Members will hear the case. Panel Members shall discharge these duties in addition to regular duties until issuance of the direction; the Order supersedes prior orders and is effective from the stated effective date.
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Dispute Resolution Panel composition set for transfer pricing cases; substitution rule applies when supervising officer is involved.
The Board constitutes three-member Dispute Resolution Panels for each listed territorial area under Section 144C(15)(a) read with the Dispute Resolution Panel Rules, naming primary Members and specified alternative Members where a primary Member was the supervising officer of the relevant Transfer Pricing Officer or Assessing Officer. If a taxpayer files no objection, the primary Members will hear the case. Panel Members shall discharge these duties in addition to regular duties until issuance of the direction; the Order supersedes prior orders and is effective from the stated effective date.
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