Transfer pricing jurisdiction redefined: regional assignment of Transfer Pricing Officers and empowerment to allocate their work. Redefinition of territorial jurisdiction for Transfer Pricing Officers assigns designated Joint Commissioners at specified headquarters with delineated territorial areas tied to persons or classes of persons assessed or assessable within the territorial limits of the Assessing Officer whose office lies in those areas, and empowers Directors of Income tax (Transfer Pricing) to distribute work among the Transfer Pricing Officers under them.
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 jurisdiction redefined: regional assignment of Transfer Pricing Officers and empowerment to allocate their work.
Redefinition of territorial jurisdiction for Transfer Pricing Officers assigns designated Joint Commissioners at specified headquarters with delineated territorial areas tied to persons or classes of persons assessed or assessable within the territorial limits of the Assessing Officer whose office lies in those areas, and empowers Directors of Income tax (Transfer Pricing) to distribute work among the Transfer Pricing Officers under them.
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