Bharat's Transfer Pricing (Domestic & International Transactions)
 

🔍 Book Description:

Bharat's Transfer Pricing (Domestic & International Transactions) – 7th Edition 2025 is a detailed and analytical reference guide covering all aspects of Transfer Pricing regulations in India, including international as well as specified domestic transactions.

This updated edition comprehensively incorporates the amendments introduced by the Finance Act, 2025, aligning the content with the latest Income Tax Rules, CBDT notifications, and judicial pronouncements. Ideal for tax professionals, CAs, corporate tax teams, and students of international taxation, the book breaks down the complexities of TP compliance in a simplified and practical manner.

📘 Key Features:

• 📌 Covers domestic and international transfer pricing regulations in India

• 🔍 Updated with Finance Act, 2025 amendments

• 📄 Includes guidance on documentation, reporting & compliance

• ⚖️ Discusses relevant case laws and judicial precedents

• 🧾 In-depth analysis of OECD Guidelines, BEPS Action Plans, and Indian APA regime

• 📊 Contains practical illustrations and calculation-based examples

📑 Contents Overview:

1. Introduction to Transfer Pricing Concepts

2. Legal Framework under Indian Income Tax Act

3. Arm’s Length Price (ALP): Methods & Comparability

4. Documentation Requirements & TP Report

5. Specified Domestic Transactions

6. Advance Pricing Agreements (APAs)

7. Transfer Pricing Assessments & Dispute Resolution

8. Recent Judicial Trends

9. Case Studies and Practical Insights

🎯 Ideal For:

• Chartered Accountants & Tax Consultants

• Corporate Finance & Compliance Teams

• Students of International Taxation

• Law & Finance Professionals seeking in-depth TP knowledge