Transfer Pricing Case Digest (Set of 2 Vols.)

In order to curb tax avoidance through international transactions, transfer pricing regulation was introduced in India in 2001, which makes it the most recent regime in the Indian income-tax law. However, the topic being subjective in nature, has been rife with disputes and litigation. Vodafone, LG, Maruti-Suzuki are some prime examples. Revenue collection through transfer pricing adjustments stands at a whopping Rs. 96,000 crore (approx). While MNEs seek to minimize their tax burden through cross-border transactions, the risk of double taxation still remains integral to such transactions. On the other hand, for Indian Revenue, such transactions often result in tax base erosion, profit shifting and double nontaxation. For managing transfer pricing audit, assessment and litigation, a comprehensive source of judicial precedents is a must-have for the taxpayers as well as the tax authorities. The Transfer Pricing Case Digest is an exhaustive collection of cases on the topic, capturing all case law post regulation, till date. The digest contains brief, yet comprehensive headnotes intended to provide quick and ready reference to transfer pricing professionals, MNEs, tax lawyers and advisors. Key features of the Digest • Inclusion of all case law since the inception of transfer pricing regulations in 2001 • Brief and comprehensive headnotes for each case • Chronological arrangement of case law for easy access • Includes relevant circulars, notifications and instructions

CONTENTS Publisher’s Note v Preface vi Disclaimer vii About Taxindiainternational.com viii Contents ix Table of Cases (See Volume II) xi Volume I Chapter 1 High Courts Year 2013 1 Chapter 2 Income Tax Appellate Tribunal 2013 52 Chapter 3 High Courts Year 2012 691 Chapter 4 Income Tax Appellate Tribunal 2012 707 Volume II Chapter 5 High Courts Year 2011 1155 Chapter 6 Income Tax Appellate Tribunal 2011 1183 Chapter 7 Supreme Court/High Courts Year 2010 1489 Chapter 8 Income Tax Appellate Tribunal 2010 1500 Chapter 9 Supreme Court/High Courts Year 2009 1603 Chapter 10 Income Tax Appellate Tribunal 2009 1606 Chapter 11 High Courts Year 2008 1631 Chapter 12 Income Tax Appellate Tribunal 2008 1636 Chapter 13 Supreme Court Year 2007 1664 Chapter 14 Income Tax Appellate Tribunal 2007 1667 Chapter 15 High Court Year 2006 1675 Chapter 16 Income Tax Appellate Tribunal 2006 1679 Relevant Circulars, Notifications and Instructions 1682