Transfer Pricing Digest

This book is a comprehensive digest of decisions of the Supreme Court, High Courts and ITAT on the law relating to Transfer Pricing.

The Present Publication is the Latest Edition with the following noteworthy features:

Digests have been arranged section-wise
Subject Index will help you quickly find the relevant case law on any subject
Facts and Ratio Decidendi have been presented separately and conspicuously
Cases have been arranged logically, with due prominence given to leading cases under each subject
Concise and precise note on top of every digest provides a glimpse of the ratio laid down
Synopsis under each subject gives the minutest possible details
Changes in law, properly indicated as footnotes
Subject Index, consisting of a ‘one-word index’ as well as an ‘index in detail’, is so comprehensive that one can swiftly trace out a particular case
The contents of the book are as follows:
Section 92 – Computation of Income from International Transaction Having Regard to Arm’s Length Price
Section 92A – Associated Enterprise
Section 92B – International Transactions
Section 92BA – Specified Domestic Transactions
Section 92C – Methods for Determining Arm’s Length Price
Section 92C – Comparables | General Principles
Section 92C – Comparables | Functional Similarity
Section 92C – Comparables | Factors Determining Suitability of Comparables
Section 92C – Transfer Pricing Adjustments | General Principles
Section 92C – Transfer Pricing Adjustments | Illustrations
Section 92C(4) – Computation of Total Income
Section 92CA – Reference to Transfer Pricing Officer
Section 92CB – Safe Harbour Rules
Section 92D Read with Sections 271AA & 271G | Maintenance and Keeping of Information and Documents
Section 92E Read with Section 271BA | Report from Accountants
Section 144C | Dispute Resolution Panel
Section 271(1)(c) | Penalty
Others