Transfer Pricing Officer designation: Specified domestic transactions continue to be handled by TPOs under Commissioner (Transfer-Pricing). Cases concerning Specified Domestic Transactions shall continue to be handled by the Transfer Pricing Officers working under the Commissioner (Transfer-Pricing) for determination of Arms Length Price. The Board has issued Notifications 58 and 59/2014 under its statutory powers to confirm this jurisdictional allocation and has directed that the clarification be brought to the notice of all concerned.
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 designation: Specified domestic transactions continue to be handled by TPOs under Commissioner (Transfer-Pricing).
Cases concerning Specified Domestic Transactions shall continue to be handled by the Transfer Pricing Officers working under the Commissioner (Transfer-Pricing) for determination of Arms Length Price. The Board has issued Notifications 58 and 59/2014 under its statutory powers to confirm this jurisdictional allocation and has directed that the clarification be brought to the notice of all concerned.
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