Description
Bharat Law House Pvt. Ltd Transfer Pricing in India 1st Edition 2021 by Hari Om Jindal
About Transfer
Pricing in India (Domestic & International)
Part I
What is Transfer
Pricing
Chapter 1 What is Transfer
Pricing
Part II
Domestic TP —
Specified Domestic Transactions (SDTs)
Chapter 2 Specified Domestic
Transactions
Chapter
3 Excessive and Unreasonable
Payments [Section 40A(2)]
Chapter
4 Transfer between Tax Exempt
and Associated Concerns
Chapter
5 Estimation of Profits
Part III
Scope of
Transfer Pricing
Chapter 6 There should be
Transaction
Chapter
7 Transactions should be between
Associated Enterprises
Chapter
8 One or More Enterprise should
be Non-Resident
Chapter
9 The Transaction should have a
Bearing on the Taxable Profits of the Relevant Year of Such Enterprise
Chapter
10 Scope of Transfer Pricing — Other
Relevant Points
Part IV
Computational
Provisions — Transfer Pricing Methods
Chapter 11 Comparable Uncontrolled Price
Method
Chapter
12 Resale Price Method
Chapter
13 Cost Plus Method
Chapter 14 Transactional
Net Margin Method — Basics
Chapter
15 Transactional Net Margin Method — Profit
Level Indicator
Chapter
16 Profit Split Method
Chapter
17 Other Method
Chapter
18 Most Appropriate Method
Part V
Computational
Provisions —
Comparability Analysis
Chapter 19 ALP and Other Principles for
Benchmarking
Chapter
20 Tested Party
Chapter
21 Single or Multiple Transactions for
Benchmarking
Chapter
22 Single or Multiple-Year Data for
Comparison
Chapter
23 Business Model
Chapter
24 Functions Assets Risk Comparison
Chapter
25 Use of Quantitative and Qualitative
Filters
Chapter
26 Comparability Adjustments
Chapter
27 Safe Harbour Rules
Chapter
28 Taxpayer and AE’s Income/Loss Adjustments
Part VI
Types of
Transactions
Chapter 29 Types of Transactions
Chapter
30 Manufacturing Transactions
Chapter
31 Trading Transactions — Trader versus
Distributor versus Commission Agent
Chapter
32 Financial Transactions
Chapter
33 Intra-Group Services
Chapter
34 Cost Sharing or Cost Contribution
Agreements (CCA)
Chapter
35 Intangible Assets — Benchmarking should
be based on DEMPE Functions
Chapter
36 Royalty — Payment for Use of
Manufacturing or Marketing Intangibles
Chapter
37 AMP Expenses — Payment for Creation or
Enhancement of Marketing Intangible
Chapter
38 Reimbursements
Chapter
39 Sale/Purchase of Business or Business
Assets
Chapter
40 Business Restructuring
Part VII
Audit and
Assessment
Chapter 41 Documentation Requirement
Chapter
42 Guide to Prepare TP Certificate (Form
3CEB)
Chapter
43 Guide to Prepare TP Study (Documentation
u/s 10D)
Chapter
44 Burden of Proof
Chapter
45 Assessment by AO
Chapter
46 Revisionary Powers of CIT/PCIT
Chapter
47 Reference to TPO
Chapter
48 Dispute Resolution Panel
Chapter
49 Penalties and Prosecution
Part VIII
Dispute
Resolution —
Avoiding and Resolving Mechanism
Chapter 50 TP Dispute Resolution Mechanism
Chapter
51 Advance Pricing Arrangement
Chapter
52 Safe Harbour — Sector-Specific Rules
Part IX
Appendices
Annexure 1 Statutory Provisions
I. Income
Tax Act, 1961 — Provisions relevant for Transfer Pricing
II. Income Tax Rules, 1962 — Rules relevant for Transfer
Pricing
III. Forms relevant for TP Compliances
Annexure 2 Form 3CEB – Sample draft
Annexure
3 Guide to Prepare TP Study (Documentation u/s
10D)