Transfer 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 summarised at one place. Further industry wise index is also given for ease of reference.
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