Transfer Pricing Digest Professional Book By Taxmann in paperback mode. A Comprehensive Digest of Judgments of Supreme Court/High Courts/ITAT on Law relating to Transfer Pricing.
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Key Highlights
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This book is a Comprehensive Digest of decisions of the Supreme Court, High Courts and, ITAT on 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 to 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
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