Law of Transfer Pricing in India

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.