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TRANSFER PRICING DIGEST

TRANSFER PRICING DIGEST 
 - Mahavir Law House(MLH)
TRANSFER PRICING DIGEST

[Available]

₹3995
Author(s)
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