Applicability of transfer pricing amendment revised to apply to proceedings pending before the Transfer Pricing Officer from 1 October 2009. The corrigendum revises paragraph 37.5 so the amendment is applicable from 1st October 2009 and applies to all cases with proceedings pending before the Transfer Pricing Officer on or after that date, replacing the earlier 1st April 2009 applicability; paragraph 38.3 is corrected to read 1st April 2009 instead of 1st October 2009.
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.
Applicability of transfer pricing amendment revised to apply to proceedings pending before the Transfer Pricing Officer from 1 October 2009.
The corrigendum revises paragraph 37.5 so the amendment is applicable from 1st October 2009 and applies to all cases with proceedings pending before the Transfer Pricing Officer on or after that date, replacing the earlier 1st April 2009 applicability; paragraph 38.3 is corrected to read 1st April 2009 instead of 1st October 2009.
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