Taxmann's Law of Transfer Pricing in India

Download or read book Taxmann's Law of Transfer Pricing in India written by D. P. Mittal and published by . This book was released on 2009-09-01 with total page 904 pages. Available in PDF, EPUB and Kindle. Book excerpt: ABOUT THE BOOK The Book Deals with Law of Transfer Pricing in India, which Provides for Computation Of Income from International Transactions between Associated Enterprises, having Regard to Arm's Length Price. The Concepts of Arm's Length Price, International Transactions, Associated Enterprises have been Discussed in Detail and Illustrated from Examples Drawn from the Decisions of the Indian and Foreign Courts, OECD Guidelines and US Treasury Regulation and Laws of other Countries. The Procedural Aspects of Determination Of Arm's Length Price and Computation of Income have been Dealt with Exhaustively in View of the Recent Decisions of the Courts and Tribunal in India, Especially in Regard to the Choice of the appropriate method. The Transfer Pricing Obligation of an Assessee in Regard to Making Self-Assessment and Maintenance of Document and Consequences of his Failure have also been Discussed. A Chapter on Interpretative Principles has also been Added.