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Determination of arm's length price

..... 160. (1) The Transfer Pricing Officer may select any international transaction for the purposes of determining the arm s length price in relation to the transaction. (2) The selection referred to in sub-section (1) shall be made in accordance with the risk management strategy framed by the Board in this behalf. (3) The Transfer Pricing Officer shall communicate to the assessee in writing about the .....

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..... he assessee may rely in support of the computation made by him of the arm s length price in relation to the international transaction; or (b) to produce, or cause to be produced, such accounts or documents as the Transfer Pricing Officer may require. (7) The Transfer Pricing Officer shall determine the arm s length price in relation to the international transaction in accordance with the provision .....

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..... nancial year in which the international transaction is entered into. (11) The Transfer Pricing Officer may, for the purposes of determining the arm s length price under this section, exercise all, or any, of the powers specified in section 138 or section 144. (12) No information relating to risk management strategy framed by the Board shall, regardless of anything to the contrary contained in any .....

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