https://www.taxtmi.com/circulars?id=68378 A fresh reference to the TPO under Section 92CA(1) is not automatic in search-related reassessments; it is required where the AO deems it necessary or expedient. If a prior TPO reference existed but the TPO report was not received or the assessment was not completed before initiation of action under Section 132/132A, those proceedings abate and a new reference will be required during Section 153A/153C proceedings. If the assessment was completed taking the TPO report into account before the search, it does not abate and a fresh reference is needed only if further facts relevant to transfer pricing are discovered. en-us Mon, 28 Jan 2013 00:00:00 +0530 Tue, 01 Apr 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68378 A fresh reference to the TPO under Section 92CA(1) is not automatic in search-related reassessments; it is required where the AO deems it necessary or expedient. If a prior TPO reference existed but the TPO report was not received or the assessment was not completed before initiation of action under Section 132/132A, those proceedings abate and a new reference will be required during Section 153A/153C proceedings. If the assessment was completed taking the TPO report into account before the search, it does not abate and a fresh reference is needed only if further facts relevant to transfer pricing are discovered. Circulars Income Tax Mon, 28 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68378