Exploring Key Legal Precedents: A Compilation of Transfer Pricing Case Laws (from January 2024 to December 2024)

In India, transfer pricing remains a critical focus area for tax authorities and multinational enterprises alike.

Recent case laws have provided significant insights into the application of transfer pricing provisions under the Income Tax Act, as well as the arm’s length standard. Below is a summary of key Indian transfer pricing rulings.

~Navneet Shukla