π TRANSFER PRICING (Domestic & International Transactions)
Law, Rules, Documentation & Practical Application
Authors: CA. Divakar Vijayasarthy & CA. Sundara Rajan T.K.
Category: Transfer Pricing | International Taxation | Direct Taxes
Target Audience: Chartered Accountants, Transfer Pricing Professionals, Tax Consultants, Income-tax Advocates, Corporate Tax Teams, MNC Finance Managers, CA/CS/CMA/Law Students
π Comprehensive Guide to Transfer Pricing in India
TRANSFER PRICING (Domestic & International Transactions) is a thorough and practice-driven treatise covering the legal framework, rules, documentation requirements, and litigation aspects of transfer pricing under the Income-tax Act, 1961.
Authored by seasoned professionals CA. Divakar Vijayasarthy & CA. Sundara Rajan T.K., the book explains both domestic and international transactions with clarity, combining law, OECD guidelines, Indian rules, and real-world practice.
β Key Features
β End-to-end coverage of domestic & international transfer pricing
β Section-wise analysis of Chapter X & related Rules
β Detailed explanation of methods, comparability & benchmarking
β Practical guidance on TP documentation & compliance
β Insights on TP audits, adjustments & litigation
β Updated with latest amendments & judicial precedents
π Coverage Highlights
πΉ International transactions & specified domestic transactions
πΉ Armβs length principle & transfer pricing methods
πΉ FAR analysis & comparability adjustments
πΉ TP documentation & reporting (Form 3CEB)
πΉ Safe Harbour Rules & APA
πΉ TP audits, adjustments & dispute resolution
πΉ Penalties & procedural aspects
πΉ Landmark rulings of ITAT, High Courts & Supreme Court
π― Ideal For
β Chartered Accountants & TP specialists
β International tax consultants
β Income-tax litigators
β MNC finance & compliance teams
β CA / CS / CMA / Law students
β Professionals handling cross-border transactions
Transfer Pricing Book India, Domestic & International Transfer Pricing, Transfer Pricing Documentation, TP Audit & Litigation, CA Divakar Vijayasarthy Transfer Pricing, OECD Transfer Pricing India, Form 3CEB Guide
π§π« About the Authors
CA. Divakar Vijayasarthy and CA. Sundara Rajan T.K. are experienced transfer pricing and international taxation professionals, known for their deep technical expertise and practical insights in cross-border tax matters.
β Book Highlights
π Comprehensive TP coverage
π Domestic & international focus
βοΈ Practical & litigation-oriented
π Updated case law & rules
π Essential professional reference
π Final Recommendation
For professionals dealing with transfer pricing compliance, documentation, audits, and litigation, this book is a must-have reference offering clear guidance, practical strategies, and authoritative analysis.
π Highly recommended for TP practitioners, MNCs, and international tax professionals.