Jurisdictional delegation: designation of officers to exercise Transfer Pricing Officer powers for specified income-tax posts. The Board directs specified income-tax officers to exercise the powers and functions of Deputy Commissioner of Income-tax (Transfer Pricing Officer) in designated Transfer Pricing posts, with the direction taking effect from the date of publication in the Official Gazette.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional delegation: designation of officers to exercise Transfer Pricing Officer powers for specified income-tax posts.
The Board directs specified income-tax officers to exercise the powers and functions of Deputy Commissioner of Income-tax (Transfer Pricing Officer) in designated Transfer Pricing posts, with the direction taking effect from the date of publication in the Official Gazette.
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