https://www.taxtmi.com/caselaws?id=240882 Transfer pricing referrals must be preceded by a determination on applicability of Chapter X when the assessee raises that objection; the Assessing Officer should decide jurisdictional objections before referring international transactions to the Transfer Pricing Officer, or may address them when determining arm's length price under his transfer pricing powers. The taxpayer was directed to file preliminary jurisdictional objections before the Dispute Resolution Panel within two weeks, and the DRP must treat jurisdiction as a preliminary issue and decide it within two months before addressing valuation or quantification. Decision favours the assessee. en-us Fri, 29 Nov 2013 00:00:00 +0530 Thu, 05 Feb 2026 11:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240882 Transfer pricing referrals must be preceded by a determination on applicability of Chapter X when the assessee raises that objection; the Assessing Officer should decide jurisdictional objections before referring international transactions to the Transfer Pricing Officer, or may address them when determining arm's length price under his transfer pricing powers. The taxpayer was directed to file preliminary jurisdictional objections before the Dispute Resolution Panel within two weeks, and the DRP must treat jurisdiction as a preliminary issue and decide it within two months before addressing valuation or quantification. Decision favours the assessee. Case-Laws Income Tax Fri, 29 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240882