{"product_id":"transfer-pricing-digest-by-taxmann","title":"Transfer Pricing Digest By Taxmann","description":"\u003cp\u003e\u003cstrong\u003eTransfer Pricing Digest By Taxmann\u003c\/strong\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eThis book is a comprehensive digest of decisions of the Supreme Court, High Courts and ITAT on the law relating to Transfer Pricing.\u003c\/span\u003e\u003c\/p\u003e\n\u003cp class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eThe Present Publication is the Latest Edition with the following noteworthy features:\u003c\/span\u003e\u003c\/p\u003e\n\u003cul type=\"disc\"\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eDigests have been arranged section-wise\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSubject Index will help you quickly find the relevant case law on any subject\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eFacts and Ratio Decidendi have been presented separately and conspicuously\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eCases have been arranged logically, with due prominence given to leading cases under each subject\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eConcise and precise note on top of every digest provides a glimpse of the ratio laid down\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSynopsis under each subject gives the minutest possible details\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eChanges in law, properly indicated as footnotes\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSubject 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\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eThe contents of the book are as follows:\u003c\/span\u003e\u003c\/li\u003e\n\u003cul type=\"circle\"\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92 – Computation of Income from International Transaction Having Regard to Arm's Length Price\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92A – Associated Enterprise\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92B – International Transactions\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92BA – Specified Domestic Transactions\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92C – Methods for Determining Arm's Length Price\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92C – Comparables | General Principles\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92C – Comparables | Functional Similarity\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92C – Comparables | Factors Determining Suitability of Comparables\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92C – Transfer Pricing Adjustments | General Principles\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92C – Transfer Pricing Adjustments | Illustrations\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92C(4) – Computation of Total Income\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92CA – Reference to Transfer Pricing Officer\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92CB – Safe Harbour Rules\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92D Read with Sections 271AA \u0026amp; 271G | Maintenance and Keeping of Information and Documents\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 92E Read with Section 271BA | Report from Accountants\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 144C | Dispute Resolution Panel\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eSection 271(1)(c) | Penalty\u003c\/span\u003e\u003c\/li\u003e\n\u003cli class=\"MsoNormal\"\u003e\u003cspan lang=\"EN-IN\"\u003eOthers\u003c\/span\u003e\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/ul\u003e","brand":"Taxmann","offers":[{"title":"Default Title","offer_id":59274809344081,"sku":null,"price":2557.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0574\/5534\/5745\/files\/1_b5d78973-5ffb-4e55-ba6c-9bd97dfe0b81.jpg?v=1775454382","url":"https:\/\/buytestseries.in\/products\/transfer-pricing-digest-by-taxmann","provider":"BuyTestSeries.in","version":"1.0","type":"link"}