CCH Publication Compilation of Transfer Pricing Judgments. Edited By: CA. Narendra Jain (Oct, 2013)

DescriptionAbout the bookTransfer pricing regulations were introduced in India by Finance Act, 2001. Since then there has been plenty of litigation around these provisions. The frequent amendments and various court decisions, which are often contrary to each other, have added to the unpredictability of this relatively new law. This book deals with the judicial decisions in the field of transfer pricing. The decisions have been discussed topic-wise. Various issues under each topic have been identified and decisions analysing those issues have been summarized at one place. Further industry wise index is also given for ease of reference.Key featuresAnalysis of more than 500 Indian Transfer Pricing CasesCoverage of various topics like legal issues, associated enterprises, international transactions, application of methods, computation of Arm’s Length Price, adjustments, Profit Level Indicator and penaltiesIssue-wise discussion of the decisions, each giving insight into different views of the CourtsCoverage of Key Industries like Software Development, Turnkey Engineering Services, Automobile, Manufacturing, Consumer Durables, ITES etc.Topic-wise and industry-wise case reference index and Table of Cases given for ease of readers.USPTopic-wise and issue-wise analysis of more than 500 Transfer Pricing casesIndustry wise Index given for the Cases.Ready reference for Transfer Pricing decisions in various issues.