Transfer Pricing Digest

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Description
A Comprehensive Digest of decisions of Supreme Court, High Courts and ITAT on law relating to Transfer Pricing
• 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 glimpse of ratio laid down.
• Synopsis under each subject gives the minutest possible details.
• Changes, in law, properly indicated as footnotes.
• Subject Index, consisting of one word index as well as an index in details is so comprehensive that one can
   swiftly trace out particular case.
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Contents
Chapter heads
List of cases digested
List of cases affirmed/ reversed/ overruled/ approved/ disapproved
list of cases against which SLP Dismissed/ Granted by supreme court
Section 92 : Computation from income from international transaction having regard to arm's length price
Section 92 A : Associated enterprise
Section 92 B : International transaction
Section 92 BA : Specified domestic transaction
Section 92 C : Methods for determining arm's length price
Section 92 C : Comparables - general principles
Section 92 C : Comparables - Factories determining suitability of comparables
Section 92 C : Transfer pricing adjustments general principles
Section 92 C : Transfer pricing adjustments - Illustrations
Section 92 C(4) : Computation of total income
Section 92 CA : Reference to TPO
Section 92 CB : Safe harbour rules
Section 92 D Read with sections 271AA & 271G : Maintenance and keeping of information and documents
Section 92 E read with section 271BA : Report from Accountants
Section 144 C : Disputes resolution panel
Section 271 (1) (c) : Penalty
Orders
Subject 
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