Times Global Broadcasting Company Ltd. v. UOI (2019) 260 Taxman 314 (Bom.)(HC)

S. 92CA : Reference to transfer pricing officer-Jurisdiction of TPO- Whether can examine any transaction which come to his notice during course of proceedings though not referred to him by the AO- Passing ad-interim relief, the AO is prevented from passing any further orders till issue raised is decided by the Court. [S. 92C]

Issue raised in the petition was jurisdiction of TPO, whether TPO can examine any transaction which come to his notice during course of proceedings though not referred to him by the AO. By way of  an ad-interim relief the High Court directed the AO not to pass further orders till issue raised is decided by the Court.