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

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.... Length Price-Section 92 of the Income-tax Act - Reference to Transfer Pricing Officer and his role - regarding - Reference is invited to Instruction No. 3/2003 on the above subject wherein it was directed that selection of cases for scrutiny and reference to TPO on the basis of threshold limit of Rs.5 crores (in respect of international transaction) in respect of pending returns filed for assess....