.............................................................................................................................
Description
A Comprehensive & practical Commentary on Law relating to Transfer Pricing in India
• Mechanism of Transfer Pricing Computation
• How search for comparables is to be conducted
• Documentation and compliances required under the Income-tax Act for
demonstrating that the transactions are at Arm's length
• Principles governing the levy of penalties
• Determination of ALP-Reference to Transfer Pricing Officer (TPO)
• Burden of Proof
• Advance Pricing Agreement
• Cost Sharing Agreements and Location Savings.
.............................................................................................................................
Contents
1. Introduction and Definitions
2. Determination of ALP - Reference to Transfer Pricing Officer (TPO)
3. Burden of Proof
4. Documentations and Compliances
5. Choice of Method
6. Mechanism of Transfer Pricing Computation
7. Penalty Provision
8. Advance Pricing Agreement
9. Cost Sharing Agreement and Location Savings
Appendices
.............................................................................................................................
Author Details
Radhika Suri, LLM, Advocate, P & H High Court. The author is a Commerce Graduate from Lady Shri Ram College, New Delhi. She completed her LLB and LLM from Punjab University and is presently practising as an Advocate in the Punjab and Haryana High Court, specializing in tax matters.
............................................................................................................................. |
