Computation of income from international transaction having regard to Arms's Length Price - Section 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role - regarding

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....ection 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role - regarding - Instruction No. 2/2003 was issued for picking up of cases for scrutiny and for reference to Transfer Pricing Officers in cases where the assessees had entered into an international transaction whose cumulative value exceeds Rs. 5 crores. However, doubts have been expressed as to whether instructions....