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Compilation of Transfer Pricing Judgments

Compilation of Transfer Pricing Judgments

Compilation of Transfer Pricing Judgments

Author: CA. Narendra Jain
Publisher: CCH India
ISBN: 9789351290926
Published In: October 2013
Format: Paperback
Jurisdiction: India ? Disclaimer:
Countri(es) stated herein are used as reference only

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Description

Details

Transfer pricing regulations were introduced in India by Finance Act, 2001. Since then there has been plenty of litigation around these provisions. The frequent amendments and various court decisions, which are often contrary to each other, have added to the unpredictability of this relatively new law. This book deals with the judicial decisions in the field of transfer pricing. The decisions have been discussed topic-wise. Various issues under each topic have been identified and decisions analysing those issues have been summarised at one place. Further industry wise index is also given for ease of reference.

Key features

Analysis of more than 500 Indian Transfer Pricing Cases
Coverage of various topics like legal issues, associated enterprises, international transactions, application of methods, computation of Arm’s Length Price, adjustments, Profit Level Indicator and penalties
Issue-wise discussion of the decisions, each giving insight into different views of the Courts
Coverage of Key Industries like Software Development, Turnkey Engineering Services, Automobile, Manufacturing, Consumer Durables, ITES etc.
Topic-wise and industry-wise case reference index and Table of Cases given for ease of readers.

USP

Topic-wise and issue-wise analysis of more than 500 Transfer Pricing cases
Industry wise Index given for the Cases.
Ready reference for Transfer Pricing decisions in various issues.

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