https://www.taxtmi.com/acts?id=11808 The Assessing Officer may refer computation of the arm's length price to a Transfer Pricing Officer, who may require the assessee to attend or produce evidence and documents; the TPO must determine the arm's length price after considering the assessee's evidence and material obtained following an opportunity to be heard, may make a best judgement determination if the assessee does not cooperate, and must report the determination to the Assessing Officer and the assessee, subject to a statutory time limit and available inspection and inquiry powers. en-us Fri, 17 Sep 2010 10:47:02 +0530 Fri, 17 Sep 2010 10:47:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=11808 The Assessing Officer may refer computation of the arm's length price to a Transfer Pricing Officer, who may require the assessee to attend or produce evidence and documents; the TPO must determine the arm's length price after considering the assessee's evidence and material obtained following an opportunity to be heard, may make a best judgement determination if the assessee does not cooperate, and must report the determination to the Assessing Officer and the assessee, subject to a statutory time limit and available inspection and inquiry powers. Act-Rules Bills Fri, 17 Sep 2010 10:47:02 +0530 https://www.taxtmi.com/acts?id=11808