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Important Transfer Pricing Judgements
January, 30th 2012

Busy Professionals need access to important case laws at their finger-tips. So, if you are a busy professional practicing Transfer Pricing Law, you will find our new feature very useful. We have collated all the important judgements on transfer pricing and arranged them date wise. You can access them by either selecting All Judgements (arranged date-wise) or by selecting Supreme Court Judgements, High Court Judgements, Tribunal Judgements, AAR Judgements or Foreign Court Judgements.

You can also use the Search Box to help you find what you are looking for.

Of course, this is still work-in-progress, so do bear with us. If you have any comments or suggestions, use the comment box. We love to hear from you. If you think we have missed out on any important judgement, or if you have an important judgement that you would like to share, do mail us at editor (at) itatonline.org. All contributions will be acknowledged.

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Transfer pricing: I-T notices to 56 firms in Gujarat
January 8th, 2012
The Times of India reported that the international taxation wing of the Gujarat income tax department has issued notices to several multinational companies and Gujarat-based private companies over transfer pricing leading to revenue adjustments of around Rs 1,300 crore.

The report said that most of the notices had been sent to companies who route their exports through tax havens which the department suspected has been done to evade tax. The orders were issued last month for the assessment year 2008-09. Transfer pricing is about the price at which goods or services are transferred between one country and another within the same organization. Transfer pricing regulations were introduced in 2001-02 to ensure that the country doesnt lose revenue from companies that undertake cross-border transactions between related parties. Sources said that these adjustments will translate into a tax collection of Rs 400 to Rs 450 crore.

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