Computation of income from international transaction having regard to Arms's Length Price - Section 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role

Computation of income from international transaction having regard to Arms's Length Price - Section 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role - regarding https://www.taxtmi.com/circulars?id=8402 Assessing authorities may refer international-transaction cases to a Transfer Pricing Officer for determination under the arm's length price standard; manual case selection for such references is approved by the Central Board of Direct Taxes to ensure timely and uniform implementation of transfer pricing rules until computer software for automated selection is available. en-us Mon, 11 Aug 2003 00:00:00 +0530 Fri, 03 Dec 2010 17:50:00 +0530 TaxTMI RSS Generator Computation of income from international transaction having regard to Arms's Length Price - Section 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role - regarding https://www.taxtmi.com/circulars?id=8402 Assessing authorities may refer international-transaction cases to a Transfer Pricing Officer for determination under the arm's length price standard; manual case selection for such references is approved by the Central Board of Direct Taxes to ensure timely and uniform implementation of transfer pricing rules until computer software for automated selection is available. Circulars Income Tax Mon, 11 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8402