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    <title>2013 (9) TMI 680 - BOMBAY HIGH COURT</title>
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    <description>The court dismissed the writ petition, affirming the Transfer Pricing Officer&#039;s jurisdiction under sections 92CA(2A) and 92CA(2B) to consider unreported international transactions. It held the sale of the call center business constituted an international transaction due to associated enterprises&#039; involvement. Regarding the alleged assignment of call options, the court noted the need for further assessment under the amended definition of &quot;transfer&quot; in the Income Tax Act. The respondents were directed not to serve certain orders on the petitioner until a specified date.</description>
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    <pubDate>Fri, 06 Sep 2013 00:00:00 +0530</pubDate>
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      <title>2013 (9) TMI 680 - BOMBAY HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=237248</link>
      <description>The court dismissed the writ petition, affirming the Transfer Pricing Officer&#039;s jurisdiction under sections 92CA(2A) and 92CA(2B) to consider unreported international transactions. It held the sale of the call center business constituted an international transaction due to associated enterprises&#039; involvement. Regarding the alleged assignment of call options, the court noted the need for further assessment under the amended definition of &quot;transfer&quot; in the Income Tax Act. The respondents were directed not to serve certain orders on the petitioner until a specified date.</description>
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      <pubDate>Fri, 06 Sep 2013 00:00:00 +0530</pubDate>
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