Transfer Pricing officer appointments allocate jurisdictional and name based responsibilities under Section 92CA for transfer pricing procedures. The Central Board of Direct Taxes designates Joint Commissioners as Transfer Pricing Officers at five headquarters (Delhi, Mumbai, Bangalore, Chennai, Kolkata) to exercise powers and perform functions under Section 92CA for the purposes of transfer pricing procedures, assigning territorial jurisdictions by states and union territories and dividing assessees administratively by name initials A-L and M-Z for each headquarters.
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 appointments allocate jurisdictional and name based responsibilities under Section 92CA for transfer pricing procedures.
The Central Board of Direct Taxes designates Joint Commissioners as Transfer Pricing Officers at five headquarters (Delhi, Mumbai, Bangalore, Chennai, Kolkata) to exercise powers and perform functions under Section 92CA for the purposes of transfer pricing procedures, assigning territorial jurisdictions by states and union territories and dividing assessees administratively by name initials A-L and M-Z for each headquarters.
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