https://www.taxtmi.com/caselaws?id=360702 The court deemed the reference made by the Assessing Officer to the Transfer Pricing Officer (TPO) invalid as the petitioner's safe harbour option was validly exercised. Consequently, the TPO's order dated 15.9.2017 was set aside, and the transfer pricing regime did not apply to the petitioner's specified domestic transactions for the assessment year 2014-2015. The court allowed the petition, quashing the reference to the TPO and disposing of the matter accordingly. en-us Tue, 06 Mar 2018 00:00:00 +0530 Fri, 09 Oct 2020 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360702 The court deemed the reference made by the Assessing Officer to the Transfer Pricing Officer (TPO) invalid as the petitioner's safe harbour option was validly exercised. Consequently, the TPO's order dated 15.9.2017 was set aside, and the transfer pricing regime did not apply to the petitioner's specified domestic transactions for the assessment year 2014-2015. The court allowed the petition, quashing the reference to the TPO and disposing of the matter accordingly. Case-Laws Income Tax Tue, 06 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360702