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Transfer Pricing Case Digest (2 Volume Set)

Transfer Pricing Case Digest (2 Volume Set)

  • ₹2,750.00

In Stock
  • Publisher: LexisNexis
  • Edition: Ed 2014
  • ISBN 13 9789351430513
  • Approx. Pages 3122 + Contents
  • Format Hardbound
  • Approx. Product Size 24 x 16 cms
  • Delivery Time Normally 7-9 working days
  • Shipping Charge Extra (see Shopping Cart)

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Description
It is my pleasure to present the First Edition of Transfer Pricing Case Digest in joint efforts with the globally renowned publisher LexisNexis. Transfer Pricing (TP) is albeit a new area of taxation for a developing economy like India but with global enterprises finding the Indian market attractive enough for making colossal investments, TP has become one of the fastest emerging areas of revenue for the Tax Administration. India is witness to huge cross-border transactions in the recent years, and a major chunk taking place between Associated Enterprises. Thus, TP has emerged as a critical area of management issue for global enterprises. Going by the initiative taken by India in the last Budget, even domestic transactions above a threshold, between related parties have been brought under the domain of TP laws. My hunch is that future Finance Ministers in India would be lowering this threshold to expand the ambit of TP provisions to garner more revenue. Then, India finally notifying General Anti Avoidance Rules (GAAR) is yet another pointer to its systematic alignment with the global regulatory environment and gradual toughening of the penalty provisions Anyway, the growing reliance of the Tax Administration on TP adjustment to meet its revenue targets has indeed opened many frontiers of legal disputes - something new even for the quasi-judicial and judicial forums in India. The nature of disputes, which started with the jurisdiction of Assessing Officers, Transfer Pricing Officers and standard deduction, has indeed embraced many new facets like TP adjustment against AMP reimbursements, goodwill and other intangible assets. Efficient management of the changing facets of TP litigation can be a value multiplier for shareholders of multinational organisations. In fact, in future, most organisations - both domestic as well as transnationals, are likely to face a barrage of questions from their shareholders scrutinising their strategic TP related decisions. In this background, our joint efforts are to present you a well-arranged significant judicial decisions, relevant CBDT Notifications, Circulars, Instructions & other clarificatory letters, which can be critical resource for you to manage your TP litigation. As we all agree that the charm of a hard bound copy always scores over the random searches on the net, the readers of our 2013 Digest will certainly find it an 'intaxicating' experience. We look forward to adding more value to it in times to come.
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Table of Contents
Volume I
Chapter 1 : High Court Year 2023
Chapter 2 : Income Tax Appellate Tribunal 2013
Chapter 3 : High Court Tear 2012
Chapter 4 : Income Tax Appellate Tribunal 2012
Volume II
Chapter 5 : High Court Year 2011
Chapter 6 : Income Tax Appellate Tribunal 2011
Chapter 7 : Supreme Court / High Court Year 2010
Chapter 8 : Income Tax Appellate Tribunal 2010
Chapter 9 : Supreme Court / High Court Year 2009
Chapter 10 : Income Tax Appellate Tribunal  2009
Chapter 11 : High Court Year 2008
Chapter 12 : Income Tax Appellate Tribunal  2008
Chapter 13 : Supreme Court Year 2007
Chapter 14 : Income Tax Appellate Tribunal 2007
Chapter 15 : High Court Year 2006
Chapter 16 : Income Tax Appellate Tribunal 2006
Relevant Circulars, Notification and Instruction
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