https://www.taxtmi.com/acts?id=10938 The Transfer Pricing Officer may select any international transaction under a Board-framed risk management strategy, notify the assessee and Assessing Officer, require attendance or documents, consider evidence after hearing, and determine arm's length price under prescribed powers; absent cooperation, the TPO may determine price to the best of his judgment. Determinations and reports must be served within a statutory outer time limit, and the Board's risk management strategy is not disclosable to assessees or the public. en-us Thu, 20 Aug 2009 13:15:52 +0530 Thu, 20 Aug 2009 13:15:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=10938 The Transfer Pricing Officer may select any international transaction under a Board-framed risk management strategy, notify the assessee and Assessing Officer, require attendance or documents, consider evidence after hearing, and determine arm's length price under prescribed powers; absent cooperation, the TPO may determine price to the best of his judgment. Determinations and reports must be served within a statutory outer time limit, and the Board's risk management strategy is not disclosable to assessees or the public. Act-Rules Bills Thu, 20 Aug 2009 13:15:52 +0530 https://www.taxtmi.com/acts?id=10938