Jurisdictional allocation of transfer pricing authorities reorganised, dividing taxpayers by name initials across specified territorial limits. CBDT amends administrative jurisdiction by substituting entries to allocate three Joint Commissioners of Income tax (Transfer Pricing Officers I-III) at Mumbai responsible for the territorial limits of Maharashtra, Gujarat, Madhya Pradesh and Daman & Diu; taxpayers are assigned to TPO I, II or III based on the initial letter of their name (A-E, F-P, Q-Z) where they are assessed or assessable within the Assessing Officer's territorial office.
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Provisions expressly mentioned in the judgment/order text.
Jurisdictional allocation of transfer pricing authorities reorganised, dividing taxpayers by name initials across specified territorial limits.
CBDT amends administrative jurisdiction by substituting entries to allocate three Joint Commissioners of Income tax (Transfer Pricing Officers I-III) at Mumbai responsible for the territorial limits of Maharashtra, Gujarat, Madhya Pradesh and Daman & Diu; taxpayers are assigned to TPO I, II or III based on the initial letter of their name (A-E, F-P, Q-Z) where they are assessed or assessable within the Assessing Officer's territorial office.
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