1. Cases where value of International Transaction exceeds 15 crores
2. Cases where addition made on transfer pricing issue in earlier assessment year is more than 10 crores and matter is either confirmed in the appeal or is pending before an appellate authority
3. Cases involving addition in earlier assessment year in excess of 10 lacs on substantial and recurring question of law or fact which is confirmed in appeal or is pending before an appellate authority.
2. Cases where addition made on transfer pricing issue in earlier assessment year is more than 10 crores and matter is either confirmed in the appeal or is pending before an appellate authority
3. Cases involving addition in earlier assessment year in excess of 10 lacs on substantial and recurring question of law or fact which is confirmed in appeal or is pending before an appellate authority.
