Jurisdiction of Transfer Pricing Officers revised to allocate territorial areas and alphabetical classes of taxpayers for case assignment. Amendment substitutes specified Schedule entries to reassign jurisdiction of Transfer Pricing Officers, specifying headquarters, territorial limits and classes of persons (by initial letter of taxpayer name) allocated to each Transfer Pricing Officer, thereby creating a territorial and alphabetical scheme for case assignment under section 120 of the Income Tax Act.
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Provisions expressly mentioned in the judgment/order text.
Jurisdiction of Transfer Pricing Officers revised to allocate territorial areas and alphabetical classes of taxpayers for case assignment.
Amendment substitutes specified Schedule entries to reassign jurisdiction of Transfer Pricing Officers, specifying headquarters, territorial limits and classes of persons (by initial letter of taxpayer name) allocated to each Transfer Pricing Officer, thereby creating a territorial and alphabetical scheme for case assignment under section 120 of the Income Tax Act.
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