Transfer pricing has come to occupy an important place in the arena of taxation in India in a short time. This has necessitated the need to have a comprehensive understanding of relevant concepts, and awareness of the practical issues involved. “Transfer Pricing Law and Practice in India – A fine print analysis” seeks to provide these in one place. The book is an exhaustive commentary on the statutory framework of transfer pricing in India and the issues arising thereby, since its introduction in 2001. The contents have been grouped under various chapters to enable a thorough insight to the reader and to make complex issues easy to understand. The second, updated edition of the book contains transfer pricing amendments made vide the Finance (No. 2) Act, 2009 and proposals contained in the Direct Taxes Code Bill, 2009. Further the second edition takes into account practical on-the-ground development in the field of transfer pricing as practiced in India.
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