https://www.taxtmi.com/circulars?id=8403 The AO may refer identified international transactions with an associated enterprise to a Transfer Pricing Officer who alone shall determine the Arm's Length Price by applying the prescribed methods and the most appropriate method; the TPO must issue a speaking order with reasons and data, provide copies to the AO, and where the AO receives the TPO's order must compute the taxpayer's total income having regard to that Arm's Length Price while affording the taxpayer a formal opportunity to be heard. A register and database of references must be maintained and jurisdictional allocations of TPOs are notified. en-us Tue, 20 May 2003 00:00:00 +0530 Wed, 19 Jun 2024 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8403 The AO may refer identified international transactions with an associated enterprise to a Transfer Pricing Officer who alone shall determine the Arm's Length Price by applying the prescribed methods and the most appropriate method; the TPO must issue a speaking order with reasons and data, provide copies to the AO, and where the AO receives the TPO's order must compute the taxpayer's total income having regard to that Arm's Length Price while affording the taxpayer a formal opportunity to be heard. A register and database of references must be maintained and jurisdictional allocations of TPOs are notified. Circulars Income Tax Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8403