TRANSFER PRICING DIGEST
Author(s)
Publisher
ISBN
9789388750660
Edition
2020 edition
Pages | Format
1956 | hardbound
Approx. Product Size
2.25
Note : Transfer Pricing - CASE LAWS
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
Chapter No | Chapter name |
---|---|
Chapter1 | Section 92 – Computation of Income from International Transaction Having Regard to Arm’s Length Price |
Chapter2 | Section 92A – Associated Enterprise |
Chapter3 | Section 92B – International Transactions |
Chapter4 | Section 92BA – Specified Domestic Transactions |
Chapter5 | Section 92C – Methods for Determining Arm’s Length Price |
Chapter6 | Section 92C – Comparables | General Principles |
Chapter7 | Section 92C – Comparables | Functional Similarity |
Chapter8 | Section 92C – Comparables | Factors Determining Suitability of Comparables |
Chapter9 | Section 92C – Transfer Pricing Adjustments | General Principles |
Chapter20 | Section 92C – Transfer Pricing Adjustments | Illustrations |
Chapter21 | Section 92C(4) – Computation of Total Income |
Chapter22 | Section 92CA – Reference to Transfer Pricing Officer |
Chapter23 | Section 92CB – Safe Harbour Rules |
Chapter24 | Section 92D Read with Sections 271AA & 271G | Maintenance and Keeping of Information and Documents |
Chapter25 | Section 92E Read with Section 271BA | Report from Accountants |
Chapter26 | Section 144C | Dispute Resolution Panel |
Chapter27 | Section 271(1)(c) | Penalty |
Chapter28 | Others |
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon
Will update soon