Digest of Important Judgments on Transfer Pricing and International tax – 2018

http://www.fitindia.org/downloads/digest_of_1350_it_and_tp_cases_2018.pdf

The Digest contains 1350 important judgments which were
pronounced by Courts and Tribunals in the period from January
2018 to December 2018.
o Of these, there are 1150 judgments on Transfer PricingTransfer pricing is a fundamental concept in international taxation that defines the pricing methods and rules applied to transactions between related entities within a multinational enterprise (MNE). In the context of tax regulations, it governs how prices for goods, services, or intangibles (such as intellectual property) are set when these items are exchanged between different branches, subsidiaries, or affiliates of... More and 200
judgments on International TaxationFOR MORE INSIGHT ON INTERNATIONAL TAXATION, PLEASE READ THIS ARTICLE: Introduction to International Taxation: Key Concepts & Guidelines International Taxation encompasses the framework of laws, principles, and treaties that govern the tax obligations of individuals and entities engaged in economic activities that span multiple jurisdictions. This field addresses how income, profits, and gains are taxed when operations or investments extend... More.
o The author/ Trustee has meticulously and systematically classified the
judgments into various categories to enable ease of reference.
o The appeal numbers in most cases have been provided so as to enable
the judgments to be retrieved from the website of the respective Court
or Tribunal.