Arpita Agarwal, “COMPLEXITY OF TRANSFER PRICING DISPUTES AND THEIR PREVENTION MECHANISMS: USA AND INDIA ”, J. Leg. St. & Research, vol. 6, no. 5, pp. 162–169, Oct. 2020, Accessed: Aug. 26, 2026. [Online]. Available: https://journal.thelawbrigade.com/jlsr/article/view/2485