https://www.taxtmi.com/circulars?id=5165 Computation of income from international transactions must follow the arm's length price determined by the Transfer Pricing Officer (TPO) under section 92C/92CA. The AO may refer transaction-specific international dealings with associated enterprises to the TPO using Form No. 2CEB as a prima facie basis, obtain the TPO's speaking order documenting methods, data and reasons, and thereafter compute total income having regard to that price while giving the taxpayer a formal opportunity to be heard. en-us Tue, 20 May 2003 00:00:00 +0530 Mon, 11 Aug 2008 17:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5165 Computation of income from international transactions must follow the arm's length price determined by the Transfer Pricing Officer (TPO) under section 92C/92CA. The AO may refer transaction-specific international dealings with associated enterprises to the TPO using Form No. 2CEB as a prima facie basis, obtain the TPO's speaking order documenting methods, data and reasons, and thereafter compute total income having regard to that price while giving the taxpayer a formal opportunity to be heard. Circulars Income Tax Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5165