Bharat Law & Practice of TRANSFER PRICING (Domestic & International Transactions) by CA. DIVAKAR VIJAYASARATHY Edition 2016

1,595 1,215

highlighting features of this book are:

•   Simple and exhaustive coverage of the legal pro visions
•   Transfer pricing laws as amended by Finance Act 2016 have been covered
•   Three sample transfer pricing study reports have been provided to provide a practical dimension to documentation
•   For the first time – understanding transfer pricing from departmental perspective  through live case studies and orders.
•   More than 600 relevant case laws have been analysed and summarized lo provide  a ready referencer for transfer pricing case laws
•   Comparison of safe harbour margins with actual margins through benchmarking analysis
•   The process of bench marking with recognized databases have been explained by  a simple step by step approach with screen shots depictions
•   The revised Form 3CEB as applicable for the financial year 2G13-14 has been  thoroughly discussed together with auditor’s responsibility for each clause.
•   Practical check list for fulfilling Accountant’s responsibility while certifying Form 3CEB
•   Over 75 practical issues faced by the assessee/tax advisors during the course of compliance and assessments have been elaborately discussed