Transfer Pricing Digest By Taxmann

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