1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Just a moment...
1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
Try both these filters in Case Laws β
Press 'Enter' to add multiple search terms. Rules for Better Search
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
<h1>Arm's length price determination: Transfer Pricing Officer empowered to assess and bind assessing officer's income computation.</h1> Where the Assessing Officer refers computation of the arm's length price to the Transfer Pricing Officer, the TPO serves notice, hears the assessee, considers relevant materials and information, and issues a written order determining the arm's length price; the Assessing Officer must then compute the assessee's total income in conformity with that determination. The TPO may also take cognisance of other transactions or missing reports during proceedings, rectify apparent errors, and exercise specified statutory powers for enquiry and verification.