https://www.taxtmi.com/caselaws?id=788727 Arm's length price determination for an international transaction exceeding the prescribed threshold required reference to the Transfer Pricing Officer. The Tribunal noted that the adjustment had not been so referred despite the transaction value crossing the statutory limit and, following the binding Supreme Court ruling relied on in the order, directed remand. The Assessing Officer was required to refer the matter to the Transfer Pricing Officer for fresh determination of the arm's length price in accordance with law. en-us Wed, 18 Mar 2026 00:00:00 +0530 Fri, 27 Mar 2026 08:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788727 Arm's length price determination for an international transaction exceeding the prescribed threshold required reference to the Transfer Pricing Officer. The Tribunal noted that the adjustment had not been so referred despite the transaction value crossing the statutory limit and, following the binding Supreme Court ruling relied on in the order, directed remand. The Assessing Officer was required to refer the matter to the Transfer Pricing Officer for fresh determination of the arm's length price in accordance with law. Case-Laws Income Tax Wed, 18 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788727